S. 153C : Assessment-Income of any other person-Satisfaction-Mechanical reopening-Order quashed-SLP dismissed for delay and on merits.[S. 153A, Art. 136]

S. 153C : Assessment-Income of any other person-Search and seizure-No incriminating material-Order of High Court quashing assessment affirmed-Delay in SLP-SLP dismissed on delay as well as merits.[Art. 136]

S. 151 : Reassessment-Sanction for issue of notice-Beyond three years-Approval from Principal Commissioner-SLP covered by UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC). [S. 148, 148A(b), 148A(d), 151(ii), Art. 136]

S. 151 : Reassessment-Sanction for issue of notice-After lapse of three years-Approval from wrong authority-SLP covered by UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC). [S. 148A(b), 151(ii), Art. 136]

S. 150 : Assessment-Order on appeal-Reassessment-Time limit for notice-No finding or direction-Notice issued beyond limitation-Quashed.[S. 69A, 148, 148A(3), 149(1), 153A, Art. 226]

S. 149 : Reassessment-Time limit for notice-Income escaped less than Rs. 50 lakhs-Notice issued after three years-Barred by limitation-SLP disposed in terms of UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC).[S. 148, 148A(b), 149(1)(a), Art. 136, 142]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Succession to business otherwise than on death-Merger-Factum of disclosure of merger had remained uncontested, notice for reassessment issued in name of entity which had ceased to exist could not be sustained. [S. 148, 148A(b), 148A(d), 170, Art. 226]

S. 148A : Reassessment-Unexplained money-Bogus transactions-Writ to quash notice dismissed [S. 69A,133A, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Unexplained investments-Issue examined in the assessment-Notice quashed [S. 69B, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Cash credits-Accommodation entry-Demonetisation-Notice upheld-Writ petition dismissed. [S. 68, 132, 147, 148, 148A(b), 148A(d), Art. 226]