S. 263 : Commissioner-Revision of orders prejudicial to revenue-Export-Change in share holdings without beneficial interest-Reassessment proceedings initiated was dropped-No jurisdiction under section 263 to examine the correctness of decision by the Assessing Officer. [S. 10A(9), 147, 148]

S. 260A : Appeal-High Court-Review-Deemed dividend-Matter pending before larger Bench of Supreme Court-Order restored to extent of issue pending before larger Bench. [S. 2(22)(e)]

S. 254(1) : Appellate Tribunal-Duties-Transfer pricing-Arm’s length price-Comparable-Government companies-Directions issued to Tribunal to consider other grounds of appeal. [S. 92CA, 254(2), Art. 226]

S. 192 : Deduction at source-Salary-Fees for professional or technical services-In house consultants-Assessee in default-Incentive policy adopted by company-Orders of Tribunal was set aside. [S. 194J, 201(1), 201(IA)]

S. 154 : Rectification of mistake-Violation of principle of natural justice-Not responding to notices-Last notice did not give sufficient time reply-Writ is not maintainable. [S. 142(1), 143(3), Art. 226]

S. 148 : Reassessment-Notice-Pendency of assessment-Time limit for issue of notice u/s. 143(2) was not expired-Notice issued for reassessment was quashed. [S. 143(1)(a), 143(2), 143(3), 147]

S. 148 : Reassessment-Notice-Constitutional validity-The delegation authorized being only for the purpose of enlarging limitation under a valid law, such delegation could not be exercised to resurrect the provision of law that stood omitted from the statute book by virtue of its substitution made by the Finance Act, 2021, w.e.f. 01.04.2021-Directions issued. [Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-No tangible material-Not valid. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Penny stock-No failure to disclose material facts-Reassessment notice was held to be not valid. [S. 148, Art. 226]