S. 147 : Reassessment-After the expiry of four years-Set-Off of short-term capital gains against business income-No failure to disclose material facts-Disclosure was mentioned in the assessment order-Reassessment notice was quashed. [S. 10A, 10AA, 143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Tangible material-Accommodation entries-Bogus companies-Information from investigation wing-Reassessment notice is valid. [S. 143(3), 148, Art. 226]

S. 144C : Reference to dispute resolution panel-Violation of principle of natural justice-Order was set aside. [Art. 226]

S. 144C : Reference to dispute resolution panel.-Draft assessment order-Alternative remedy-Writ petition was dismissed. [S. 253, Art. 226]

S. 144C : Reference to dispute resolution panel-Final assessment without waiting for decision of DRP-Order was set aside. [S. 143(3), Art. 226]

S. 144C : Reference to dispute resolution panel-Order passed without following the procedure-Not a procedural irregularity-Not a curable defects-Final order passed without the draft assessment order was not valid. [S. 292B, Art. 226]

S. 144C : Reference to dispute resolution panel-Natural justice-Draft assessment order-Objections cannot be rejected merely on the ground that non-appearance of party at time of hearing-Order set aside. [Art. 14, 226]

S. 144B : Faceless Assessment-Natural justice-Draft assessment order was not issued-Matter remanded. [S. 144B(1) (xvi) (b), Art, 226]

S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Order passed without issue of show cause notice-Order was set aside. [S. 143(3), 144B(1)(xvi), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Order was passed without issuing the show cause notice-Order was set aside. [S.143(3A,, 144B(1) (xvi), 144C, Art, 226]