S. 147 : Reassessment-With in four years-Under assessment of income-Misinterpretation of provision-Notice valid-High Court cannot consider sufficiency of reason. [S. 80IA, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Objections not been disposed of-Invalid approval-Approval of Joint Commissioner instead of Principal Chief Commissioner-Reassessment is held to be bad in law. [S. 148, 151, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Book profit-Bad and doubtful debts-Subsequent retrospective amendments-No failure to disclose material facts-Reassessment notice is held to be not valid. [S. 115JB, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Finding by Investigation Wing-Bogus transaction-Accommodation entries-No true disclosure of facts-Issue of notice is valid. [S. 148, 149, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Developer-Works contract-Reassessment is not valid. [S. 148]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-No new information-Notice to withdraw the deduction is held to be not valid. [S. 35(1)(ii), 80GGA, 148, Art. 226]

S. 143(3) : Assessment-Faceless assessment-Natural justice violated-Order was passed before time granted-Order and notices are set aside-Directed to grant a personal hearing to the authorised representative. [S. 144B, 156, 271AAC, 274]

S. 143(3) : Assessment-Principles of natural justice-Order passed before expiry of time granted in the notice-Order was quashed-Matter remanded. [Art. 226]

S. 80JJAA : Employment of new workmen-Software engineer-Does not discharge supervisory duty is workman-Amendment in section In 2018 is clarificatory and has retrospective effect-Interpretation of taxing statutes-Beneficial provision-Interpretation should be liberal. [Industrial Disputes Act, 1947, S. 2(s)]

S. 80IB(10) : Housing projects-Approval of local authority in the name of Director-Exemption cannot be denied.