S. 147 : Reassessment-After the expiry of four years-Employee benefit expenses-The successor officer had not come into possession of any other information to indicate escapement of income but merely relied upon the methodology adopted by the assessee to apprehend escapement of tax-Reassessment notice and order disposing the objection was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Loan-Associated enterprise-International transaction-No failure to disclose material facts-Notice not valid and objection disposing the objection was quashed. [S. 92C, 148, Art. 226]

S. 147 : Reassessment-Two notices-Reassessment was initiated vide two notices-Limitation-Succeeding officer can continue proceedings from that stage-Issue of second notice does not signify dropping of proceedings on first notice-Reopening of assessment is valid. [S. 129, 148]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-No failure to disclose material facts-Mistake of Assessing Officer-Error discovered reconsideration of same facts does not give power to the Assessing Officer to reopen the assessment-Reassessment notice and order disposal of objection was quashed-Order of High Court affirmed. [S. 148, Art. 136]

S. 144C : Reference to dispute resolution panel-Mandatory proceedings-Draft assessment order proposing variations to returned income must be submitted to DRP–Order on remand must also be submitted to DRP-Not curable defects. [S. 92CA, 144C(2), 253(1)(d), 292B]

S. 144B : Faceless Assessment-Failure to issue show-cause notice or draft assessment order-Natural justice-Assessment orders set aside with directions for issue of show-cause notices or draft assessment orders, hear assessees and pass assessment orders afresh. [S. 143(2), 144C, Art, 226]

S. 144B : Faceless Assessment –Principle of natural justice-Failure to grant opportunity of hearing through Video conferencing-Order was set aside. [S.143(3), 144B(7), 263, Art. 226]

S. 144B : Faceless Assessment-Violation of the principle of natural justice-Unable to respond due to technical glitch-Order was set aside and matter remanded. [S. 143(3), Art. 226]

S. 143(3) : Assessment-Principle of natural justice-Guidelines for passing assessment order-Cash credits-2 G scam-Procedure for assessment laid down in Manual of office procedure issued by Directorate of Income-Tax must be followed-Assessing Officer must furnish to assessee all copies of documents referred to in order of assessment-Direction of the Tribunal must be followed-Prayer for one more opportunity to respondents was rejected-The assessment order was annulled. [S. 68, 254(1), Art. 226]

S. 143(1)(a) : Assessment-Intimation-Prima facie adjustment-Additional tax-Depreciation-Reduction of loss-Leviable only where attempt to evade tax proved-Department was to be set aside [S. 143(IA).