S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice in the name of deceased-Participated in the proceedings-Petition is dismissed on the ground that notice under S. 148A(b) was not in their names, subsequent orders and notice under S. 148A(b) and 148, respectively, cannot be passed and issued to them-The petitioners are granted 30 days further time from today to file return in pursuance to the notice under S. 148. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Second notice under section 148 was issued after first reassessment proceedings are finalized-No writ petition was filed against the original reassessment notice-Second reassessment proceeding is quashed.[S. 148, 148A(b), 148A(d), Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Specific query was raised in the original assessment proceedings-Shares at premium-Borrowed satisfaction-Reassessment notice and order disposing the objection is quashed and set aside. [S. 68, 148, Art. 226]

S. 144C : Reference to dispute resolution panel-Assessment-Limitation-Order passed beyond one month of directions of DRP under S. 144C(13)-The assessment order was barred by limitation.[S. 143(3), 144C(13), Art. 226]

S. 144B : Faceless Assessment-Opportunity of hearing-Principle of natural justice-Opportunity of personal hearing was not given-Writ petition is dismissed. [Art. 226]

S. 144B : Faceless Assessment-Opportunity of hearing-Principle of natural justice-Opportunity of personal hearing was not given-Order of single judge rejecting the petition is quashed and set aside. [Art. 226]

S. 143(3): Assessment-Transfer of case-Order passed by non-jurisdictional AO after transfer of case-Transfer of the PAN was only a consequential proceeding to the transfer of jurisdiction-Order is quashed and set aside by the Tribunal is affirmed. [S. 127, 260A]

S. 143(3) : Assessment-Remand-Appellate Tribunal-Order passed by AO beyond the directions of Tribunal-Order giving effect is quashed.-Change of opinion is not permissible – Entitle to refund with interest -Unexplained money – S. 115BBC(1) is not applicable to donations received as offerings from devotees -Strictures- Court also observed that “ For determining the taxes due the Assessing Officer should avoid bringing far -fetched and ideas . Without understanding the basic philosophy of income -tax , provisions are referred to so that any assessee can be taxed at any cost which is not fair or judicious approach to deal with the subjects of the State” [S. S. 11,12A, 44AB 69A, 115BBC(1), 254(1),263 , Form No 10B, Art.226 ]

S. 132A : Powers-Requisition of books of account-Cash seized by Police-S. 132A does not empower the Department to requisition a Court to deliver any seized assets, and the provision is referable only to an officer or authority-Order passed by the Magistrate is quashed-Asst.Director with whom the amounts were entrusted to return the amount released-The petitioner is directed to file the return disclosing the amount and Revenue is directed to finalise the assessment in accordance with law. [S. 132, 147, 148]

S. 119 : Central Board of Direct Taxes-Voluntary filing of return-Waiver or reduction-Interest under sections 234A, 234B and 234C of the Act [S. 119(2)(a),139, Form 15H, Art. 226]