S. 147 : Reassessment- After the expiry of four years -Share application money-Share application money-Search and Seizure-Declaration made under Income Declaration Scheme- Declaration would not provide immunity from taxations in hands of a non-declarant assessee Reassessment notice is valid. [S. 69A, 132, (132(4) 1431(1), 148, (IDS), Finance Act, 2016, S. 183, 192, Art. 226]

S. 144B : Faceless Assessment-Principle of natural justice-Specific request for personal hearing-Order passed without following mandatory provisions-Order set aside-Matter remanded. [S. 144B(7)(vii)(ix), Art. 226]

S. 144B : Faceless Assessment-No specific demand was raised for personal hearing-No violation of principle of natural justice (audi alteram partem)-Alternative remedy-Pendency of appeal-Writ petition is dismissed. [S. 144B(7), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Technical glitches in web portal-Cash credits-Order set aside. [S. 144C, Art. 226]

S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Technical glitches in web portal-Failure to up load the documents-Order was set aside. [S. 143(3), Art. 226]

S. 127 : Power to transfer cases-Transfer from Bhopal to Hyderabad-Transferred for consolidating records of principal contractors and sub-contractor-In public interest for a lawful search operation-Transfer is valid. [Art. 226]

S. 115JB : Book profit-Amounts disallowed under section 14A could not be added to net profit while computing book profit. [S. 14A]

S. 115JA : Book profit-Mining, production and generation of aluminum, generated power-Captive power plant (CPP) for internal consumption-Profits derived from CPP was to be reduced from book profits-Provision for liability in respect of post-retirement medical benefits and leave encashment determined as an accrued liability and computed on basis of actuarial valuation by assessee could not be included in its book profits. [S. 115JA(iv)]

S. 80IC : Special category States-Business of Information and Communication Technology-Unit III-Splitting up or reconstruction-Separate books of account maintained-Entitle deduction as a sperate unit.

S. 80IB : Industrial undertakings-Manufacture-Poultry feed-steam cooking-Process undertaken in producing poultry feed would amount to manufacture-Entitled for deduction [800IB(5)].