S. 153C : Assessment – Income of any other person – Search – Provision applicable to searches conducted prior to date of amendment – (Prior to and after amendment by Finance Act, 2015, with Effect From 1-6-2015)-Search conducted prior to amendment with effect from 1-6-2015 – Books received by Assessing Officer of assessee after that date -Belongs or belong to – Deeming fiction that date of initiation of search would be date when Assessing Officer of third person receives seized material -Amended provision applicable -Interpretation of taxing statutes -Interpretation which effectuates object and purpose of statute preferred.-Amendment by substitution —Rule against retrospectivity. [S. 132]

S. 153C : Assessment – Income of any other person-Search-Prior to and after amendment by Finance Act, 2015, with effect from 1-6-2015 -Order of High Court set aside. [S. 132, Art. 136]

S. 151 : Reassessment – After the expiry of four years – Sanction for issue of notice -Sanction of approval by Joint Commissioner and Not by Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner – Notice and order on objections set aside.[S. 147, 148, Art, 226, Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020]

S. 151 : Reassessment – Sanction for issue of notice – Notice after four years -Capital gains – Sanction of prescribed Authority -Approval by Joint Commissioner held to be valid —SLP of Revenue dismissed. [S. 147, 148, 151(1), Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2002, Art. 136, 226]

S. 151 : Reassessment – Sanction for issue of notice – Sanction given mechanically -SLP of Revenue dismissed. [S. 147, 148, Art 136]

S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice – Typographical errors -Will not invalidate notice -Writ petition was dismissed.[S. 147, 148,148A(d), 151 Art. 226]

S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice – Alternative remedy -Writ petition was dismissed. [S. 147, 148, 148A(b), 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice – Statutory duty cast upon Assessing Officer -Court cannot interfere at stage of notice- Writ petition was dismissed. [S. 147, 148, 148A(b), 148A(d), Art.226]

S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice -Limitation -Decision of Supreme Court is binding – Grievances on merits to be agitated in reassessment proceedings before the Assessing Officer -Writ petition was dismissed. [147, 148, 148A(b), 148A(d), Art, 226]

S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice – Alternative remedy -Writ petition against show cause notice is not maintainable – Writ petition was dismissed. S. 147, 148 148A(d), 246A, Art, 226]