S. 153A : Assessment-Search or requisition-In the absence of incriminating material merely on the basis of statement recorded of third person without providing an opportunity of cross examination-Addition cannot be made. [S. 132(4), 153C]

S. 153A : Assessment-Search or requisition-Deemed dividend-No incriminating material-Addition cannot be made. [S. 2(22)(e)]

S. 148 : Reassessment-Notice-Constitutional validity-Without following the procedure-Issue of notice is held to be valid. [S. 147, 148A, 149, 151, 151A, 153, 292 Relaxation of Certain Provisions) Act, 2020 (TOLA), S. 3(1) of the Act 38 of 2020, Art. 226]

S. 147 : Reassessment-Unexplained money-Rotation of undisclosed income-FIR filed by CBI-Writ petition was withdrawn. [S. 69A, 148, Art. 226]

S. 147 : Reassessment-With in four years-Deduction at source-Non-resident-Foreign currency loan-Guarantee interest-Material available was not taken in to consideration in original assessment proceedings-Re assessment notice was held to be valid. [S. 148, 195, Art. 226]

S. 147 : Reassessment-With in four years-Income from other sources-Valuation of shares-Order of single judge allowing the writ petition is affirmed. [S. 56(2)(viib), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Investment in residential house-All documents pertaining to three properties were furnished in the course of original assessment proceedings-Reassessment notice was quashed. [S. 54F, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Alleged excess deduction-Basis of information and material already on record-Re assessment notice was quashed. [S. 80IB, 80IC, Art. 226]

S. 144C : Reference to dispute resolution panel-Order passed without awaiting directions of DRP under section 144C(5) of the Act-Order was set aside [S. 143(3), Art, 226]

S. 144C : Reference to dispute resolution panel-Order passed without waiting for expiry of time period provided-Order was quashed-Directed to pass a fresh assessment. [S. 144B(1) (xvi)(b), Art. 226]