S. 144B : Faceless Assessment-Reassessment-Standard Operative Procedure-One day time was given to upload the evidences-Violation of principle of natural justice.

S. 144B : Faceless Assessment-Natural justice-Non-consideration of adjournment request-Alternative remedy-Writ petition was dismissed-SLP dismissed as withdrawn with liberty prayed. [Art. 136]

S. 143 (3): Assessment-Deputy Commissioner (DCIT) issued notice under section 143(2) on basis of verifiable information pointing to tax evasion-No approval of concerned jurisdictional Pr. CIT / Pr. DIT / CIT / DIT-Order of Tribunal setting aside of the order was affirmed. [S. 143(2)]

S. 139 : Return of income-Refund of excess tax-Statement made by the revenue in court to pass rectification order-Petition was disposed of albeit with a direction that revenue would be bound down to statement made.[S. 139(9), 153C, Art. 226]

S. 139 : Return of income-Carry forward loss-Provided return is filed within time indicated in relevant notice under section 153A(1)(a)-Order of Tribunal allowing the carryforward of loss was affirmed [S. 153A, 245B(4), 260A]

S. 132A : Powers-Requisition of books of account-Theft of cash-On criminal application by the Revenue,the Court held that department would be free to undertake all actions permitted under law, subject deposit of entire amount of Rs.35.28 lakhs in P.D. Account in accordance with provisions and Rules of Income Tax Act.[S.132A(1)(c)]

S. 132A : Powers-Requisition of books of account-Cash seized from vehicle-High Court held that seized property would be released only upon furnishing bank guarantee(s) and personal bond(s) and once amount was secured-SLP of revenue dismissed. [S.69A, Code of Criminal Procedure, 1973, S. 451, 452, Art. 136]

S. 132 : Search and seizure-Business premises at Ranchi-Seizure of jewellery by Deputy Director of Investigation Wing, Ranchi-Outside territorial jurisdiction of High Court at Calcutta-Writ of mandamus could not be issued to an authority which was situated outside jurisdiction of High Court. Direction could not be issued to Income tax officer, who was outside jurisdiction of Court, to return jewellery. [Art. 226]

S. 132 : Search and seizure-Bank account of political party was not linked with its PAN-Satisfaction arrived at by revenue to initiate a search and seizure under section 132 could not be held to be perverse or legally untenable-Prohibitory order-Period of 60 days had already expired, prohibitory order had already expired by operation of law and hence could not remain valid.[S.131(IA),132(3), 132(8), Art. 226]

S. 127 : Power to transfer cases-Search-On SLP the Court held since transfer had already taken place, if authority concerned wanted to pass an order, it might proceed to do but it would not give a final effect to order till matter was heard on merits. [Art. 136]