S. 148 : Reassessment –Jurisdiction of Assessing Officer – Proceedings initiated under section 148 shall be proceedings at stage of filing of return under section 139 of the Act- Directed the Assessing Officer to take appropriate decision within a period of one month of the receipt of the copy of judgement . [ S. 124(2), 147 Art , 226 ]

S. 148 : Reassessment – Non -Resident Indian – Notice issued by Madurai Income tax Officer when the assessee is staying in Shimoga Karnataka is held to be bad law and without jurisdiction [ S. 120 , 127 , 147 Art , 226 ]

S. 147 : Reassessment – Survey – Failure to furnish details of invoices for expenses- Reassessment is held to be valid [ S. 37(1),133A, 148 , Art , 226 ]S. 147 : Reassessment – Survey – Failure to furnish details of invoices for expenses- Reassessment is held to be valid [ S. 37(1),133A, 148 , Art , 226 ]

S. 147 : Reassessment – Depreciation – Water supply and drainage – Allowed depreciation at 15%- Issue was subject matter of revision and considering the reply the revision proceedings were dropped – Reassessment is held to be not valid [ S. 32 , 148, 263]

S. 147 : Reassessment – Depreciation – Water supply and drainage – Allowed depreciation at 15%- Issue was subject matter of revision and considering the reply the revision proceedings were dropped – Reassessment is held to be not valid [ S. 32 , 148, 263]

S.147: Reassessment- After the expiry of four years- Product development expenditure – Capital or revenue – Reassessment is held to be bad in law [ S.37 (1) ]

S. 145 : Method of accounting – Change in revenue recognisation method – Held to be justified .

S. 144 : Best judgment assessment – Specific show cause notice was not issued in respect of proposed addition under section 69A of the Act and not other issues – Matter remanded to the Assessing Officer to redo the assessment [ S. 69A , 142 (1), Art , 226 ]

S. 143(1A ) : Assessment – Intimation -Amendment made to section 143(1A) by Finance Act, 1993 with retrospective effect from 1-4-1989 is constitutionally valid .

S. 115JB : Book profit – Disallowance u/s 14A were deleted – No adjustment could be made while computing book profit [ S.14A , R.8D ]

S.115JB: Book profit – Receipt in subsequent year – Rate of tax is same – Directed the Assessing Officer and pass the consequential order