S. 147 : Reassessment-With in four years-Deduction at source-Non-resident-Foreign currency loan-Guarantee interest-Material available was not taken in to consideration in original assessment proceedings-Re assessment notice was held to be valid. [S. 148, 195, Art. 226]

S. 147 : Reassessment-With in four years-Income from other sources-Valuation of shares-Order of single judge allowing the writ petition is affirmed. [S. 56(2)(viib), 148, Art. 226]

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]