S. 147 : Reassessment-After the expiry of four years-Investment in residential house-All documents pertaining to three properties were furnished in the course of original assessment proceedings-Reassessment notice was quashed. [S. 54F, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Alleged excess deduction-Basis of information and material already on record-Re assessment notice was quashed. [S. 80IB, 80IC, Art. 226]

S. 144C : Reference to dispute resolution panel-Order passed without awaiting directions of DRP under section 144C(5) of the Act-Order was set aside [S. 143(3), Art, 226]

S. 144C : Reference to dispute resolution panel-Order passed without waiting for expiry of time period provided-Order was quashed-Directed to pass a fresh assessment. [S. 144B(1) (xvi)(b), Art. 226]

S. 144B : Faceless assessment-Personal hearing-Series of adjournments were granted on prayer of petitioner from time-to-time and petitioner did not comply with many notices-Petition was dismissed. [Art. 226]

S. 144B : Faceless Assessment-Opportunity of hearing-Violation of principle of natural justice-Order was set aside-Directed to pass reasoned order in accordance with law. [S. 144B(7), Art. 226]

S. 144B : Faceless Assessment-Personal hearing-Opportunity of personal hearing was not provided-Order was set aside and remanded to Assessing Officer for adjudication afresh. [S. 144B(7), Art. 226]

S. 144B : Faceless Assessment-Personal hearing-Order passed without giving an opportunity of personal hearing-Order was set aside-Directed to pass reasoned order in accordance with law.[S. 143(3), 143(3A), 143(3B), 144B(7), Art. 226]

S. 144 : Best judgment assessment-Show cause notice-The Assessee sought two weeks time to respond the notice-Less than on day notice was given-Principle of natural justice is violated-Order was quashed and remanded back for de novo assessment [S. 142(1), 147, Art. 226]

S. 143(3) : Assessment-Appeal-Commissioner (Appeals)-When appeal is pending writ against the assessment order is held to be not maintainable. [S. 156, 246A, 251, Art. 226]