S. 147 : Reassessment-Unexplained investments-Search and Seizure-Survey-Statement in the course of survey is not conclusive evidence-Assessment of third person-Reassessment order was quashed. [S. 69B, 132, 143), 148, 153C]
S. 147 : Reassessment-Unexplained investments-Search and Seizure-Survey-Statement in the course of survey is not conclusive evidence-Assessment of third person-Reassessment order was quashed. [S. 69B, 132, 143), 148, 153C]
S. 147 : Reassessment-Within four years-Audit objection-Question of law-Notice and order disposing the objection was quashed. [S. 148, Art, 226]
S.147: Reassessment-After the expiry of four years-No new tangible material-Change of opinion-Impermissible-Notice and all subsequent Proceedings are quashed. [S. 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-No new material and no evidence of non-disclosure of facts-Notice and order disposing the objection was quashed. [S. 148, Art. 226]
S. 147 : Reassessment-Unexplained investments-Search and Seizure-Tribunal setting aside additions-SLP of Revenue is dismissed. [S. 69B, 148, 153C, Art. 136]
S. 144B : Faceless Assessment-Variation in income-Violation of Principles of natural Justice-Order set aside. [Art. 226]
S. 144B : Faceless Assessment–Draft assessment-Opportunity of personal hearing not granted-Assessment order is seta side. [S. 144B(6)(vii), 144B(6)(viii), Art. 226]
S. 144B : Faceless Assessment-Variations in income returned-Notice must be issued-Existence of alternate remedy-Not an absolute bar for issue of writ. [S. 144B(1)(xii)(b), Art. 226]
S. 144B : Faceless Assessment-Draft assessment order-Failure to serve copy of draft assessment order-Assessment invalid-SLP of Revenue is dismissed. [S. 144B(1)(xvi) Art. 136]
S. 144 : Best judgment assessment-Order passed without giving an opportunity to be heard-Violation of principles of natural justice-Order is not valid [S. 142(1), 153, Art. 226]