S. 154 : Rectification of mistake-Mistake apparent from the record-Amounts not deductible-Deduction at source-Second proviso to section 40(a)(ia) which came into effect from 01-04-2013 was retrospective in operation-Jurisdictional High Court-Rectification application is allowed.[S.40(a)(ia)]

S. 153C : Assessment-Income of any other person-Search-search conducted prior to 1-4-2017, as per existing statutory provisions, date of search had to be reckoned from date of recording of satisfaction for purpose of section 153C. [S.69A 132(4)]

S. 148 : Reassessment-Notice-Non-service of notice-E mail is sent to wrong address-Notice was not served within period of limitation-Notice in e-filing portal had to be considered as date of issuance of notice Reassessment is bad in law. [S. 115BBA,144, 147]

S. 148 : Reassessment-Notice-Notice issued by non-jurisdictional Assessing Officer-Notice and Assessment order is quashed. [S. 147]

S. 148 : Reassessment-Notice-Beyond human probabilities-Factual mistakes and errors in dates mentioned on notice-Assessment order is void ab-initio-Notice issued affixture through inspector without presence of two independent witnesses of neighborhood as per procedure laid down in section 282 read with rules 12, 17 and rule 19 of Order V of Civil Procedure Code, 1908, such service of notice is invalid.[S. 147, 282, rules 12, 17 and rule 19 of Order V of Code of Civil Procedure, 1908,]

S.147: Reassessment-Cash credits-Provisions of IBC overriding effect-Department is bound by terms of resolution plan, as approved by NCLT and Income-tax Department was precluded from undertaking any action with respect to any issue/transaction prior to date of commencement of insolvency process in case of assesse.[S.68, 148, Insolvency and Bankruptcy Code, 2016, S.5, 31, 238]

S.147: Reassessment-After the expiry of four years-Information received from AIR-Cash deposited in bank-Considered in the original assessment proceedings-Reassessment is not justified.[S. 68]

S. 147 : Reassessment-After the expiry of four years-Book profit-Minimum alternate tax-Tax liability under MAT provisions remains higher and unchanged despite adjustments made under normal tax provisions-Reassessment is bad in law.[S.115JB, 148]

S. 144C : Reference to dispute resolution panel-Draft assessment order-After 1-10-2009, Assessing Officer is statutorily required to pass draft assessment order under section 144C(1)-Any addition is made before passing final assessment order under section 144C(3)is bad in law.[S. 144C(1), 144C(3)]

S. 144C : Reference to dispute resolution panel-Assessing Officer passed final assessment order in case of assessee on 21-11-2017 after one month from end of month in which he received directions of Dispute Resolution Panel i.e., 18-9-2017-Order is time barred hence quashed and set aside. [S.92CA,144C(13)]