S. 147 : Reassessment-After the expiry of four years-Court cannot go into the sufficiency of reasons assigned-Writ petition was dismissed. [S. 148, Art. 226]

S. 145 : Method of accounting-Unexplained investments Undervaluation of stock-Statement of director in the course of survey-Solely relying on statement of director addition cannot be made. [S. 69, 133A]

S. 144B : Faceless Assessment-Natural justice-Filed objection with supporting evidence-No infringement of principles of natural justice-Alternative remedy-Writ petition was dismissed. [S. 147, Art. 226]

S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Order was quashed and set aside [Art. 226]

S. 144B : Faceless Assessment-Natural justice-One day time to give response-Order was set aside and remanded. [S. 142(1), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Addition was made without issuing notice-cum draft assessment order-Order was quashed-Matter remanded [S. 144B(7), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Personal hearing-Video conferencing-Order passed without providing it with an opportunity of hearing by not following prescribed procedure for faceless assessment-Assessment order was quashed-Matter remanded. [S. 80P, 144B(7), Art. 226]

S. 144B : Faceless Assessment-Reassessment-Ex-parte order-Notice uploaded only in web portal-Demise of father-Order was set aside and remanded. [S. 147, 148, Art. 226]

S. 144B : Faceless Assessment-Reassessment-Ex parte order-Natural justice-Permitted to put in their objections against assessment order which was to be treated as draft assessment order and after filing of objections Assessing Officer shall proceed to complete assessment. [S. 147, 148, Art. 226]

S. 143(3) : Assessment-Search and seizure-Opportunity of hearing-Alternative remedy-Writ petition was dismissed. [S. 127, 153A, Art. 226]