S. 147 : Reassessment-Notice-International Transactions-Reference to Transfer Pricing Officer-Assessment was not pending-Reference invalid-Transfer Pricing Officer’s Order Nullity-Notice of reassessment based on Transfer Pricing Officer’s Order is held to be not sustainable. [S. 92C, 92CA, 143((2), 148, 260A]

S. 147 : Reassessment-After the expiry of four years-Foreign remittances-Failure to deduct tax at source-Decision in favour of assessee in earlier year-One time settlement with bank-Non application of mind by the Assessing officer-Notice and order disposing the application is quashed. [S.148,201(1) Art,226]

S. 147 : Reassessment-After the expiry of four years-Detailed enquiry-No failure to disclose material facts-Change of opinion-Reassessment notice and order disposing the objection. is quashed. [S.80IA(4) 80IC, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Based on facts which require investigation-Notice-Alternative remedy-Writ is held to be not maintainable. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment is barred by limitation- -Issue not discussed in original assessment-No opinion formed-Matter relegated to Assessing Officer. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Notice not mentioning facts which had not been disclosed-No evidence of failure-Notice and order disposing the objection is held to be not valid. [S. 115JB 148, Art. 226]

S. 147 : Reassessment–After the expiry of four years-Report from investigation wing after scrutiny assessment-Shell companies-Deposited unaccounted cash in bank accounts-Prima facie material giving rise to belief sufficient-Notice valid.[S.143(3), 148]

S. 147 : Reassessment-Findings recorded by Assessing Authority not challenged before Appellate Authority or Revisional form-High Court order is affirmed-SLP of assessee is dismissed. [S. 148, 264, Art. 226]

S. 145 : Method of accounting-Development of property-Project completion method-Percentage completion method-Accepted in earlier year-Rejection of method in latter year is not justified. [Accounting Standard, 7, & 9]

S. 143(3) : Assessment-Search and seizure-Undisclosed income-Incriminating documents relating to period 2014 to 2019-No addition can be made on basis of such documents for the assessment year 2021-22. [S. 132, Art, 226]