S. 153C : Assessment – Income of any other person – Search –
– Satisfaction note prepared without application of mind and without referring to the incriminating material found during the course of Search – Assessment order is quashed . .[ S. 132 ]

S. 153B : Assessment – Search – Time limit – Assessment of any other person- Satisfaction note was drawn in assessment year 2018 -19 – Order passed beyond period of limitation of six years – Barred by limitation .[ S. 143(3),153C ]

S. 153B: Assessment – Search – Time limit – Limitation to pass the assessment order expired on 31.12.2020- Order passed on 21-4 -2021 is barred by limitation . [ S. 69B , 132 ,153A , 153C ]

S. 153A: Assessment – Search – Addition can not be made in the absence of incriminating material found during the search. [ S. 69A , 69C, 132 ]

S. 153A: Assessment – Search – No addition can be made merely on the basis of statement -On money – Presumption- Addition is deleted .[ S. 132, 153C, 292C ]

S. 153A: Assessment – Search – Revenue followed detailed guidelines during the search – Approval under the section cannot be considered as granted mechanically- Matter is restored to CIT(A) . [ S. 153D ]

S. 151 : Reassessment – Sanction for issue of notice –
– Notice u/s 148 issued beyond 3-year period – As per amended Section 151 (post 01.04.2021), approval from PCCIT/CCIT was required, but approval was taken from PCIT – Reassessment proceedings quashed. [ S. 147 , 148 ]

S. 151 : Reassessment – Sanction for issue of notice –Approval is granted in mechanical manner – Reassessment is quashed
Communication of assessment order – Assessment orders and demand notices issued u/s. 156, without a Document Identification Number (DIN) are unsustainable in law and can be considered invalid. [ S. 119 , 147 148 , 156 ]

S. 147 : Reassessment – CIT(A) partly allowed the claim against losses – reopening of assessment on same issue – CIT(A) allowed the reopening – Held, reopening not valid as no fresh material on record. [ S. 148 ]

S. 147 : Reassessment – Best judgment assessment – Unexplained money -Entire cash deposit cannot be treated as income – Income of the assessee is estimated at 10 per cent of cash credit and other credit . [ S.69A 148 , 249(3) ]