S. 147 : Reassessment-After the expiry of four years-Business expenditure-Advertisement-Not open for the AO to reopen assessment based on very same material and to take a different view-Order of High Court affirmed. [S. 148, Indian Medical Council Act, 1956 read with Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002, Art. 136]
S. 147: Reassessment-Notice after the expiry of four years-Revision proceedings was dropped by the PCIT-Sanction given for reassessment on same ground-Non application of mind-SLP of revenue dismissed. [S. 115JB, 143(3) 263 Art. 136]
S. 145 : Method of accounting-Rejection of books of account-Equity trading, derivatives trading and real estate investment-Deletion of addition by the Appellate Tribunal-Question of fact.[S. 144, 260A, Code of Civil Procedure, 1908. S 100]
S. 144C : Reference to dispute resolution panel-Limitation-Notice by Dispute Resolution Panel four years after direction by Tribunal-Barred by limitation-High Court has power to quash show-cause notice-Decisions of single judge affirmed-SLP is granted to the Revenue. [S. 92C, 92CA, 144C(13), 153, 254(1), Art. 136]
S. 144B : Faceless Assessment-Order was passed within short period of two days from issuance of notice-Violation of principle of natural justice-Assessment order was quashed and set aside.[143(3), Art. 226]
S. 144B : Faceless assessment-Vested right to personal hearing-If it has been requested for-Order was quashed and set aside. [S. 144B(7)(viii), Art. 226]
S. 144 : Best judgment assessment-Principle of natural justice-Order set aside. [S. 144B, Art. 226]
S. 143(3) : Assessment-Jurisdictional issue-Notice issued by an authority who had no jurisdiction at relevant time-Participated in the proceedings-Issue of notice under section 143(2) is not procedural irregularity-Order of Tribunal quashing the order was up held. [S. 143(2), 292BB]
S. 143(2) : Assessment-Notice-Fringe benefits tax-Notice issued after six months from end of relevant financial year-Order of Tribunal quashing the assessment order was affirmed.[S. 115WE, 158BC]
S. 127 : Transfer of case-No show cause notice was issued-Matter remanded to Commissioner for passing speaking order after affording opportunity of hearing.[S. 148, 148A(d), Art, 226]