S. 153C : Assessment-Income of any other person-Search year-Wrongly applied the provision of Section 153C by the CIT(A) matter is remanded to the file of CIT(A) to deecide the issue on merits-Application for adjournment is rejected. [S. 132, 143(3)255, ITAT R,1963, R. 23]

S. 153A: Assessment-Search-Undisclosed income-Document referred to and relied upon by the AO does not bear any signature of the assessee-Addition is deleted-Appellate Tribunal-Delay of 702 days in filing the appeal is condoned. [S. 254(1)]

S. 153A: Assessment-Search-Approval-Jt. CIT has given certain specific instructions to the AO- Mandate is complied with.[S. 143(3)153D]

S. 148 : Reassessment-Notice-Limitation-First notice under s. 148 was issued on 30th June, 2021-Since the notice was issued after 1st April, 2021, amended provisions effective from 1st April, 2021 were applicable-Notice is within limitation period. [S. 147, 148A(d)]

S. 147 : Reassessment-Assessment order passed by non-jurisdictional AO-Invalid transfer on request of assessee-Mandate of law is not followed-Notice and order is bad in law.[S.114B, 127(4), 139A(5), 143(3), 148, 272B]

S. 147 :Reassessment-Information received from Investigation Wing-Return was processed u/s143(1)-Survey-Accommodation entries-Reassessment is justified-On merit the matter is remanded to estimate of gross profit as applicable to genuine purchases. [S. 69C, 133A, 143(1)]

S. 147:Reassessment-Limitation-Non-resident-No reference to TPO-The time-limit for completing the assessment under was available upto 31st March, 2023-Order passed on 8 th January, 2024-Barred by limitation-Additional legal ground on limitation is admitted. [S.92CA, 144C(13), 148 153(2), 153(4), 254(1)]

S.147: Reassessment-After the expiry of four years-Sub-contractors-No failure to disclose material facts-Reassessment order is quashed. [S.148]

S. 143(3): Assessment-limited scrutiny-Profits chargeable to tax-Remission or cessation of trading liability-The addition made under s. 41(1) and disallowance of transmission charges are deleted.[S. 41(1)]

115JB : Company-Book profit-Income from operation of ships-Income offered income under deeming provision-Provsion of book profit is not applicable-DTAA-India Hing Kong. [S. 44B, 90(2), Art. 8]