S.151 : Reassessment – After the expiry of four years – Sanction for issue of notice -The absence of proper authorization from the designated officer renders the notice of reassessment under section 148 null and void from the outset, warranting its dismissal.[S. 127, 147, 148]

S. 147 : Reassessment -Borrowed satisfaction- The reopening of an assessment solely on borrowed satisfaction, devoid of independent scrutiny, lacks validity.[S. 148]

S.147: Reassessment – Information from investigation wing -Borrowed satisfaction -Cash deposits -Reassessment order is set aside. [S. 143(3), 148]

S. 147: Reassessment – After the expiry of four years – No failure to disclose material facts -Reassessment is bad in law. [S. 148 149(1)(b)]

S. 145: Method of accounting -Addition cannot be made on account of Low GP.

S.144C: Reference to dispute resolution panel -Passing draft assessment order -AO passed final assessment order instead of draft assessment order -Invalid order -Order quashed. [S.92CA(3), 144C(4), 153]

S. 144C : Reference to dispute resolution panel -Objection is filed before DRP after due date of time allowed for filing objections- AO should carry proceedings to finalize assessment order as per provisions of section -Assessment order was barred by limitation and treated as void. [S.92CA(3), 144C(4), 153]

S.143(3) :Assessment – Signing of an assessment order by Assessing Officer is a mandatory – Not curable procedural defect -Unsigned assessment order is invalid. [S. 282(2) 282A, 292B, Rule 127A, Code of Civil Procedure 1908, Order -XX Rule 3]

S. 143(3): Assessment – Person -Amalgamation- The amalgamation of the assessee company with another entity leads to the cessation of the assessee company’s status as a legal entity under section 2(31) of the Act- Substantive illegality and not a procedural violation- Order is invalid. [S. 2(31)]

S. 143(3) : Assessment- Document Identification Number – Order passed manually without DIN, assessment order was to be treated as never been issued. [S. 271(1)(c)]