S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation–Notice issued on 30-6-2021 will not relate back to original date where limitation expired on 31-3-2021-Notice is barred by limitation-Order and consequential notice is set aside-Information from Investigation wing-Accommodation entries-Charges are incorrect-Assessment made without application of mind-Notice and order is quashed. [S. 147, 148, 148A(b), 148A(d)]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Delay condoned-Additional ground-Earlier orders passed on basis of notice under Section 148 is not existing on date of notice-Assessment is invalid and quashed.[S. 147, 253(5), ITATR. 11]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Interest-Notice and proceedings initiated beyond prescribed time-limit-Barred by limitation. [S. 148, 148A(b), 148A(d), 149 (1)(b)]

S. 148 : Reassessment-Notice issued in the name of dead person-Reassessment is bad in law and quashed.[S. 147, 159(2)(b), 159(3)]

S. 147 : Reassessment-Change of opinion-Issue dealt in original assessment proceedings-Reassessment is quashed. [S.11, 12AA 148]

S. 147: Reassessment-After the expiry of four years-Information from investigation wing-Accommodation entry-Reassessment is invalid. [S. 133(6), 148]

S.147: Reassessment-After the expiry of four years-Investments-No failure to disclose material facts-Onus on revenue-Reassessment notice and order is quashed. [S. 143(3). 148]

S. 145 : Method of accounting-Construction business-Project-completion method of accounting-Addition of income on pending projects applying the percentage competition method is not justified.

S. 144C : Reference to dispute resolution panel-Arm’s Length Price-Draft order-Order of Transfer Pricing Officer’s order giving effect to directions of Dispute Resolution Panel direction is not rectified-Final assessment order is contrary to law-Order is set aside.[S. 92CA, 144C(13)]

S. 144C : Reference to dispute resolution panel-Verification of objections-Verification can only by an assessee-Verification by Advocate or Authorised representative is not valid-Failure to give an opportunity to take remedial action-Matter remanded for filing a fresh objections.[S. 2(7), 2(31), 144C(1), 144C(2), 144C(5), Income-Tax (Dispute Resolution Panel) Rules, 2009, Rr. 2, 4(1), Form 35A]