S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- No specific query on manner of disclosure- Failure to substantiate the manner of undisclosed income was earned- Order of Tribunal deleting the penalty is set aside. [S. 132(4),260A, 271AA(2)]

S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- Failure to substantiate the manner of undisclosed income was earned- Order of High Court is affirmed- SLP of assessee is dismissed.[S. 132(4),271AA(2), Art. 136]

S. 263 : Commissioner- Revision of orders prejudicial to revenue-Order of High Court on identical issue for different assessment year- Matter remanded to commissioner. [Art. 226]

S.234E : Fee-Default in furnishing the statements- Deduction of tax at source-Submission of statement- Amendment with effect from 1-6-2015- Amendment not retrospective-Not applicable prior to 1-6-2015.[S.200A(1)(c), Art. 226]

S. 158BC : Block assessment- Undisclosed income- On money- Purchase of agricultural property- No incriminating material- Purchaser declaring capital gains-Seized documents without signature and statement of original owners- Addition is deleted. [S. 132, 260A]

S. 153C : Assessment- Income of any other person- Search-No valid transfer of case-Assessment by Assessing Officer in Andhra Pradesh is not valid- Alternative remedy not an absolute bar for issue of writ- Question regarding jurisdiction to exercise power can be raised at any stage of proceedings.[S. 127, Art. 226]

S. 148A : Reassessment- Conducting inquiry, providing opportunity before issue of notice-Seizure of cash by police-Proceedings under section 132A- Notice is valid though issued non compliance of procedure.[S.132A, 147, 148, Criminal Procedure Code, 1973, S 451]

S. 148A : Reassessment- Conducting inquiry, providing opportunity before issue of notice- Seizure of cash by police —Proceedings under section 132A- Notice is valid though issued non compliance of procedure- Order of single judge is affirmed. [S.132A, 147, 148, Criminal Procedure Code, 1973, S 451]

S. 148A : Reassessment- Conducting inquiry, providing opportunity before issue of notice- Unable to file reply to initial notice within time granted owing to technical glitch on portal —Reply was filed prior passing of the order- Natural justice- Order is not valid. [S.148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice- Death of assessee-Notice in name of deceased assessee- Notice is not valid.[S. 147, 159, Art. 226]