S. 151A: Faceless assessment scheme-Reassessment-Notice-Notice issued by Jurisdictional AO instead of Faceless AO-Notice invalid [S.147, 148]

S. 151: Reassessment-Sanction for issue of notice-Notice under section 148 invalid where approval under section 151 is mechanical and inconsistent with reasons recorded [S. 148, 148A(b), 148A(d)]

S. 147:Reassessment-Manually written DIN-Subsequent generation of DIN-Assessment void-CBDT Circular No. 19/2019. [S. 119, 143(3) 148]

S. 147: Reassessment-Change of opinion-No fresh tangible material-Reopening invalid [S.2(47)(vi), 37(1)]

S. 147: Reassessment-Information derived from a search on another person-Reassessment under S. 147 is valid in the absence of seized material.[S.132, 153C]

S. 147: Reassessment-Limitation:Notice issued beyond the statutory period is invalid where the assessee had made full and true disclosure of all material facts; reopening beyond three years is also barred where the alleged escaped income is below ₹50 lakh. [148, 149(1)(a)]

S. 147: Reassessment-Search cases-Mechanical approval-After a search, assessment for the preceding years must necessarily be framed under section 148 and not under section 143(3); mechanical approval without application of mind vitiates the assessment. [S. 132, 143(3), 148, 148A. 151]

S. 145: Method of accounting-Books of account not rejected-Enhancement of net profit-Addition was deleted.[S. 145(3)]

S. 143(3): Assessment-Limited scrutiny-AO cannot travel beyond the scope of limited scrutiny without converting it into complete scrutiny-Capital gains-Investment in a residential house-Exemption under section 54F could not be denied merely because construction was completed after three years.[S. 45, 54F]

S. 143(3): Assessment-Unaccounted Production-Electricity consumption alone cannot justify an addition.[S. 69]