S. 153C : Assessment-Income of any other person-Search-Service of notice-Notice without recording satisfaction is held to be not valid-Subsequent notice after valid satisfaction is held to be valid-High court can find out whether proper satisfaction is recorded or not, however cannot consider sufficiency of reasons [S. 132, 282, 282A Rule, 127, 127A, Art. 226]
S. 153A : Assessment-Search-Public Interest Litigation-Allegation of evasion of tax-Filing different petitions on same subject matter-Practice deprecated-Income-Tax Informants Reward Scheme, 2018. [Art. 226]
S. 148 : Reassessment-Notice-Death of assessee-Notice issued to deceased assessee-Notice and order not valid. [S. 144, 147, 271F, 271(1)(c), Art. 226]
S. 148 : Reassessment-Notice-Hindu Undivided Family-Partition-Sale consideration-Exemption-Reassessment notice to tax capital gains in the hands of Karta is held to be not valid. [S. 45, 54F, 148, 171, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Failure to deduct tax at source-Issue not considered in the original assessment–Court cannot adjudicate disputed facts or go in to sufficiency of reasons for reopening-Reassessment notice is valid. [S. 9(1)(i), 40(a)(ia) 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Sale of land-Borrowed satisfaction-Non application of mind before issue of notice-Notice is held to be not valid. [S. 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Change of opinion-Short term capital gains-Dividend-Reassessment is held to be not valid. [S. 10 (38), 148]
S. 144C : Reference to dispute resolution panel-Transfer Pricing-Arm’s length price-Draft Assessment order mandatory-Not curable defects-Order quashed [S. 143(3), 271(1)(c)]
S. 144C : Reference to dispute resolution panel-Draft assessment order-Tribunal remanding the matter-Assessing Officer passing final order-Passing of draft order is mandatory-Order quashed and remanded. [S. 92CA(4), 143(3), 254(1), Art. 226]
S. 144C : Reference to dispute resolution panel-Arm’s length price-Remand by Tribunal-Order is valid-Entire procedure under section 144C need not be repeated. [S. 254(1), Art. 226]