S. 188A: Firm-Joint and Several Liability of Partners-Dissolution of firm-Liability of sleeping partner-Liable to tax liability incurred by the firm. [Art. 226]

S. 153C : Assessment-Income of any other person-Search-Proceedings must be taken under S. 153C read with assessment under S. 153A), and not under S. 148/147-Delay of 322 and 358 days-SLP of revenue dismissed on account of delay as well as on merits.[S. 147, 148, 153A, Art. 136]

S. 153C : Assessment-Income of any other person-Search-Not recording of satisfaction-No incriminating material-Abated-Proceedings invalid-SLP of revenue dismissed.[S. 153A, Art. 136]

S. 151A: Face less assessment scheme-Reassessment-Notice issued without mandatory faceless mechanism-After expiry of three years-Approval by authority not as pre provisions of S. 151(ii)-Proceedings invalid-Delay of 248 days-SLP was dismissed on account of delay as well as on merits. [S. 148, 148A(b), 148A(d), 151(i), 151(ii), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Return in response to section 148 was delayed due technical constraint-Faceless assessment-Assessment order quashed and set aside-Directed to consider the exemption. [S.10(23), 144B, 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Standard Operating Procedure (SOP)-Time allowed for reply to notice under section 148A(b) was 4 days instead of 7 days as per the Standard Operating Procedure (SOP) issued by the CBDT-No prejudice caused to the assessee merely because 4 days were provided instead of 7 days as suggested in SOP-Writ petition dismissed. [S. 148, 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-A reassessment notice that was already time-barred before 1-4-2021 under the erstwhile law cannot be revived by applying Sec. 149(1)(b) (w.e.f. 1-4-2021)-Reassessment proceedings (including those routed through Ashish Agarwal judgement) would still be beyond limitation-the Revenue’s SLP was dismissed for delay.[S. 148, 148A(b), 148A(d), 149, TOLA, 2020, S. 3 Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Satisfaction of Assessing Officer at notice stage is sufficient for reopening-SLP assessee dismissed. [S. 147, 148A (b), 148A (d), Art. 136]

S. 148 : Reassessment-Notice-Cash credits-Notice must be issued by the Faceless Assessing Officer (FAO) and not by the Jurisdictional Assessing Officer (JAO)-Notice issued by JAO is a fatal defect and quashed.[S. 147, Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Depreciation-Survey-Examined during the original assessment proceedings-Reassessment not valid-Omission to pass a speaking order on receipt of objections cannot be considered as fatal.[S. 133A,143(3), 148, Art. 226]