S.234E: Fee-Default in furnishing the statements- Non-filing of TDS statement – Effective from 1-6-2015 – Levy of late fee invalid [ S. 200A, Art 226 ]

S. 154 : Rectification of mistake -Mistake apparent from the record – Appeal – Refusal to consider circular – Writ petition was dismissed [ S. 246A ,Art , 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Lack of jurisdiction of AO – Order u/s 148A(d) and notice u/s 148 quashed [ S. 148, 148A(d) Art, 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Failure to issue proper show cause notice – Principle of natural justice – Order set aside [S. 148A(b) ,151 , Art .226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Principle of natural justice – Granted three days to file reply – Order was quashed. [ S. 148A(b) 148A(d), Art , 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Lack of jurisdiction of AO – Order u/s 148A(d) and notice u/s 148 quashed [ S. 148, 148A(d) Art, 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Faceless Assessment – Personal hearing through video conference – Opportunity of hearing denied – Matter remand – [ S. 144B , 147 , 148, Art , 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice -No reasoning or any discussion found on the contention raised – Order set a side for passing a speaking order. [ S. 148A(d), Art , 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Order passed on the different ground – Contrary to CBDT Circular dated Ist August 2022- Order was quashed. [ S. 148A(b) ,148(a)(d), 151, Art , 226 ]

S. 147: Reassessment -Order – Capital gains – Computation – Alternative remedy – Writ petition was dismissed [ S. 45 ,143(3), 148, 220(6) , Art , 226 ]