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]

S. 147 : Reassessment-Natural justice- Opportunity of hearing- Order passed without giving an adequate opportunity of hearing is not valid. [S. 148, Art. 226]

S. 147 : Reassessment-With in four years-Survey- Newly established hundred Per Cent. export oriented establishments- Reassessment proceedings to disallow claim for deduction once again is impermissible-Notice and order rejecting objections quashed and set aside. [S.10B, 133A, 148 (2), Art. 226]

S. 147 : Reassessment- With in four years- Accommodation entries- Shell company- Deposit of demonetized cash- Sales Borrowed satisfaction- Not independently applied the mind- Reassessment notice and order disposing the objection was quashed-Delay of 354 days- SLP of Revenue is dismissed on account of delay as well as on merits. [S. 69A, 143(1), 148, Art.136]

S. 144C : Reference to dispute resolution panel- Assessment-Mandatory condition-Order passed without following procedure- Order is quashed.[S.292B Art. 226]

S. 144B : Faceless Assessment-Jurisdiction of Assessing Officer-Territorial Jurisdiction- Additional Commissioner of National Faceless Assessment Centre Vested with Jurisdiction to issue notice- Appeal and rectification application filed- Writ is not maintainable. [S.119(2), 120, 124 (2), 143(2) 154, 246A, General Clauses Act, 1897, S. 24, Art. 226]

S. 144 : Best judgment assessment-Estimation of gross receipt-Special Audit Report —Special Audit Report for earlier assessment year cannot be basis to make addition for later assessment year- Matter remanded to Assessing Officer for re computation of income. [S. 37, 142(2A), Art. 226]

S. 143(3): Assessment- Principle of natural justice-Reply of assessee is not considered- Order is set aside. [Art. 226]