S. 153C : Assessment-Income of any other person-Search-Validity-Jointly conducted-Three persons and firm-Firm would not require to be dealt with under section 153C, but would be under section 153A; however, if material collected in search against such person is used against other person, then proceeding can be taken under section 153C and not under section 153A-Matter remanded. [S. 153A, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Only three days time was given-Defect committed by revenue was a curable defect and if law permits, revenue can issue fresh letter to assessee in continuation to notice issued under section 148A(b) by giving him at least seven days time. [S. 148, 148A(b). 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Beneficiary of accommodation entries-Transaction in the course of business-Writ petition was dismissed. [S. 148, 149, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amalgamation-Appeal pending before DRP-Notice of reassessment is bad in law. [S. 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed on grounds which are beyond subject matter of show cause notice-Writ petition was dismissed. [S. 148, 148A((b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Objection was not considered-AO was required to pass final order under section 148A(d) after taking into consideration said objections-Matter remanded. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider the reply of the assessee-Order was quashed and matter was to be remanded back to Assessing Officer with a direction to decide notice under section 148A(b) by passing a reasoned order in accordance with law, after taking into account reply filed by assessee. [S. 148A(c), 148A(d), Art. 226]

S. 147 : Reassessment-Interest-Co-operative Banks and Nationalized Bank other than Co-operative Societies-Not explained properly-Income from other sources-Reassessment notice is held to be valid. [S. 80P(2)(i), 148, Art. 226]

S. 147 : Reassessment-Deduction of tax at source-Payment to non-resident-Multimedia charges-Alternative remedy-Order of single Judge of High Court directing the assessee to participate in reassessment proceedings was affirmed. [S. 148, 195, Art. 226]

S. 145 : Method of accounting-Non-issuance of sale memos-Mere non-issuance of sale memos could not have been a ground to reject entire account books particularly since it pertained to sale of country liquor to tribal populations.