S. 147 : Reassessment-After the expiry of four years-Guarantee commission-Interest on borrowed capital-Disallowance of expenditure-Exempt income-Method of accounting-Income reconciliation as per Form 26AS-No failure to disclose material facts-Reassessment notice and order disposing the objection was quashed.[S. 14A, 36(1)(iii), 37(1), 145, Form. 26AS, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Transfer-Joint development agreement-Reassessment notice and order disposing the objection was quashed. [S. 2(47)(v), 45(7), 148, Art. 226]

S. 147: Reassessment-After the expiry of four years-No failure to disclose material facts-Annual accounts certified by the Chartered Accountant/ Auditor wherein a clear reference was made to the fact which was the subject matter of reopening-Notice and order disposing the objection was quashed. [S. 69A, 148, Art. 226]

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]