S. 147 : Reassessment-After the expiry of four years-Infrastructure Development-Audit objection-No failure to disclose material facts-Notice of reassessment based on Audit objection-Reassessment notice and order disposing of the objection was quashed. [S. 80IA(4), 115JB, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Advertisement and sales promotion-Notice should specify material not disclosed-No failure to disclose material facts-Reassessment notice is bad in law. [S. 148, Art. 226]

S. 144B : Faceless Assessment-Amendment by Finance Act of 2022-Does not curtail benefits to the assessee-Amendment valid-Natural justice-Opportunity of the hearing was not granted-Reassessment was not valid-Order was set aside. [S. 144B(7), 144B(9), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Requests for extension of time to file a reply and personal hearing was not responded-Assessment order, notices of demand and penalty notice were set aside. [S. 143(3), 156, 270A, 274, Art. 226]

S. 143(2) : Assessment-Notice-Reassessment-Non-issue of notice within prescribed period-Assessment order is bad in law. [S. 147, 148, 153, Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Order must be communicated to the assessee-Order directing special audit never communicated to assessee-Assessment order not passed becoming barred by time-If special audit directed or ordered was communicated to the assessee, time for assessment further extended in terms of provisions. [Art. 226]

S. 119 : Central Board of Direct Taxes-Return-Delay of 33 days in filing of return-Application to Chief Commissioner-Refusal to condone the delay was not justified. [S. 119(2)(b), 139, Art. 226]

S. 115JB : Book profit-Provision for bad and doubtful debts-Amendment with Effect from 1-4-1998-Order of Tribunal for AY. 1998-99 following the Supreme Court decision for AY. 1997-98. The matter was remanded to Tribunal to consider the amendment. [S. 254(1), 260A]

S. 113 : Tax-Block assessment-Search cases-Surcharge-Not leviable on undisclosed income pertaining to a period prior to 1-6-2002. [S. 132, 158BD, 158BFA]

S. 80P : Co-operative societies-No finding on question whether the assessee is a primary society-Matter remanded to the Assessing Officer. [Tamil Nadu Co-operative Societies Act, 1983, S.2(21)]