S. 144B : Faceless Assessment-Unexplained investments-Reassessment-Personal hearing was not provided-Assessing Officer was to be directed to grant personal hearing and pass assessment order on merits by taking appropriate facts. [S. 69, 147, 148, Art. 226]

S. 143(3) : Assessment-Limited scrutiny-Notice was issued for proposed addition-Notice issued under section 143(2) is held to be valid. [S. 68, 1432), Art. 226]

S. 143(3) : Assessment-Addition-Order of Tribunal is affirmed. [S. 260A]

S. 143(3) : Assessment-Order passed on same day of fixing date of hearing-Matter remanded to the Assessing Officer. [Art. 226]

S. 143(2) : Assessment-Notice-Cash credits-Notice did not suffer from any legal infirmity as it satisfied all ingredients under that provision-Writ petition is dismissed. [S. 68, Art. 226)

S. 142(2A) : Inquiry before assessment-Special audit-Opportunity of hearing was given-Writ to quash the special audit is dismissed-SLP of the assessee is dismissed. [S. 142(1)]

S. 127 : Power to transfer cases-Search operations-No incriminating material-No connection between the two entities-Transfer is invalid. [S. 132, Art.226]

S. 127 : Power to transfer cases-Cases transferred from E-assessment unit to Central Circle-Sanction of CBDT is not required as provided in E-assessment Scheme-Writ petition is dismissed. [S. 119, 143(3A), 143(3B), Art. 226]

S. 119 : Central Board of Direct Taxes-Instructions-Return-Delay of 21 seconds-Disallowance of claim under section 80IA-Delay was condoned. [S. 80IA, 119(2)(b), 143 (1), Art. 226]

S. 119 : Central Board of Direct Taxes-Instructions-Delay in filing of return-Application for condonation of delay was filed after 16 years-Delay was rejected-Writ petition was dismissed. [S. 119(2)(b), 139, Art. 226]