S. 147 : Reassessment-After the expiry of four years-Non-compete fee-Capital gains or business income-Material was available at the time of oeiginal assessment-Reassessment notice is held to be not valid. [S. 28(va), 45, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Scientific research expenditure-Petition was withdrawn [S. 35(1)(ii), 148, Art. 226]

S. 145 : Method of accounting-Valuation of closing stock-Estimation of gross profit-Produced books of account-Order of Assessing Officer set aside. [S. 133A, 143(3)]

S. 145 : Method of accounting-Estimation of net profit-Interest and depreciation allowed-Question of fact. [S. 260A]

S. 144C : Reference to dispute resolution panel-Submission of assessee not considered-Draft assessment order is set aside with the direction to complete the assessment after considering the response of assessee. [Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Sufficient opportunity was not given-Order of assessment is set aside. [S. 144B(1)(xxii), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Application to file further time to file reply was not considered-Order was set aside. [S.143(3), Art. 226]

S. 144B : Faceless Assessment-Opportunity of hearing was not given-Order was set aside. [Art. 226]

S. 144B : Faceless Assessment-Show casue notice-One day time was given-Personal hearing was not requested-Writ dismissed due to availability of alternate statutory remedy. [S. 143(3), 246A, Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Order was passed after giving adequate opportunity and considering the reply of the Assessee-Order is affirmed. [Art. 226]