S. 147 : Reassessment Business expenditure-Incidental benefit to third party is not relevant-Notice and order disposing the objection. is quashed. [S.37(1), 148, Art.226]

S. 147 : Reassessment-Order is passed after giving a reasonable opportunity of hearing-No evidence that violation of principle of natural justice had caused prejudice to assessee-Writ is not maintainable. [S. 148, Art. 226]

S. 147 : Reassessment-Reassessment should be based on reasons given in notice-Reasons not found valid-No addition was made on the basis of recorded reasons-Additional grounds cannot validate reassessment-Alternate remedy is not an absolute bar on issue of writ.[S.45, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Transaction in shares-Live link between belief and material in possession is not established-Reopening on suspicion is impermissible. [S. 148, Art. 226]

S. 144C : Reference to dispute resolution panel-Eligible assessee-Draft assessment order-Failing to communicate to Assessing Officer Final assessment order is passed during pendency of objections-Order set aside and Assessing Officer is directed to pass fresh order in accordance with directions of Dispute Resolution Panel. [S. 143(3) 144B, 144C(2), 144C(3), 144C(4), Art.226]

S. 144C : Reference to dispute resolution panel-Eligible Assessee-Draft assessment order-Final assessment order passed while assessee’s objections against draft assessment order sub-judice before Dispute Resolution Panel-Assessment order, notices of demand and penalty set aside-Assessing Officer is directed to pass fresh order in accordance with directions from Dispute Resolution Panel. [S. 144, 144B, 144C(2)(b)(ii), 144C(3), 156, 270A, 274, Art. 226]

S. 144B : Faceless Assessment-Approval of Resolution Plan under Corporate Insolvency Resolution process-Subsequent notice Under Section 144B is not valid.[Insolvency And Bankruptcy Code, 2016, S. 31(1), Art. 226]

S. 143(3): Assessment-Order of assessment without providing assessee opportunity to be heard-Not valid.[Art. 226]

S. 132 : Search and seizure-Reason to believe must exist at time of issue of warrant of authorisation for search-Department must give specific details to justify search-Merely on basis of warrant of authorisation-Search and seizure invalid-Survey-Notice of survey issued pursuant to search is not valid-Interpretation Of Taxing Statutes-Strict constructions.[S. 131(IA), Art. 226]

S. 119 : Central Board of Direct Taxes-Circular-Delay in filing return-Condonation of delay-National Company Law Tribunal-Revised books of account-Genuine hardship-Power vested in Authority to be judicially exercised-The assessee could file before the jurisdictional Assessing Officer physical returns of income based on books of account revised under section 130(2) of the 2013 Act, as taken on record by the National Company Law Tribunal for the assessment years 2015-16 to 2020-21 within the time stipulated in this order. [S. 119(2)(b). 139(4), Companies Act, 2013, S. 130, Art. 226]