S.147: Reassessment-Audit objection-CSR expenditure-Reassessment proceedings initiated solely on audit objection, without independent application of mind by AO, are invalid-Reassessment proceedings quashed.[S. 37(1), 148, Companies Act 2013, S.135, Art. 136]

S. 147: Reassessment-AO recorded reasons mechanically on information received from Investigation Wing / DCIT arising from search on third party-Reasons based on borrowed satisfaction and incorrect factual assumptions, evidencing non-application of mind-Reopening notice and consequential proceedings quashed by High Court-SLP of revenue was dismissed. [S.148, S.151,Art. 136]

S. 147: Reassessment-AO lacked jurisdiction to reopen assessment in the absence of fresh tangible material and it amounted to a mere change of opinion-Notice and order disposing of objections were quashed and set aside by High Court-SLP of the revenue dismissed. [S.115JB, S.143(3), S.148, Art. 136]

S. 144C: Reference to dispute resolution panel-DRP directions and order without DIN number-Held, DRP directions and Order quashed-CBDT circular binding-Appeal dismissed. [S.119, 260A]

S. 144C: Reference to dispute resolution panel-DRP directions and order without DIN number-Held, DRP directions and Order quashed-CBDT circular binding-Appeal dismissed. [S. 119m, 114C(13), 260A]

S. 143(3): Assessment–Recovery of tax-Insolvency resolution Resolution plan-Department bound by resolution plan and barred from enforcing extinguished claim Demand raised beyond plan period void Plan approved by adjudicating authority binding on all stakeholders including Central and State Governments and local authorities Claims not forming part of plan extinguished No creditor including tax authorities entitled to assert claim outside approved plan-Assessment order and demand notice for pre-corporate insolvency resolution process period unenforceable after approval of resolution plan-Alternative remedy-Writ maintainable notwithstanding availability of statutory appeal-[S. 156, 226,246A, Insolvency and Bankruptcy Code, 2016, 31(1), 238, Art. 226, Order XLVII, Rule 1 of the Code of Civil Procedure, 1908.]

S. 119: Central Board of Direct Taxes-Circular-Double taxation relief-Tax credit claim for salary earned Bangladesh-Form filed belatedly-Term genuine hardship to be interpreted liberally-Matter remanded. [S.90, 119(2)(b), 143(1), Form No.67, R. 128, Art. 226]

S. 119: Central Board of Direct Taxes-Circular-Charitable purpose: Delay of 687 days in filing audit report in Form No. 10B-Oversight by Chartered Accountant-Considering the nature of work done by the assessee, the delay in filing the audit report was condoned-Cost imposed of Rs.10,000. [S.11, 119(b) Form 10B, Art. 226]

S. 119: Central Board of Direct Taxes-Circular-Charitable purpose: Delay of 687 days in filing audit report in Form No. 10B-Oversight by Chartered Accountant-Considering the nature of work done by the assessee, the delay in filing the audit report was condoned-SLP of revenue dismissed. [S.11, 119(b) Form 10B, Art. 226]

S. 115BAA: Tax on income of certain domestic companies. Concessional tax regime -Delay in filing Form 10IC-Order of rejection set aside-Department directed to keep portal open to enable assessee to upload Form 10-IC and directed the assessee to file Form 10-IC within four weeks and the Department to deal with the claim of the assessee under section 115BAA on merits and in accordance with law. [S.119(2)(b), Art. 226]