High Court held that it is established in law that a sheet of paper containing typed entries and in loose form, not shown to form part of books of account regularly maintained by assessee or his business entities, do not constitute material evidence and, therefore, action taken by revenue against assessee based on material contained in diaries/loose sheets, was contrary to law and, thus,  notices under section 153C were set aside, as same were void and illegal. SLP of revenue dismissed. High Court held that a satisfaction note is required to be recorded under section 153C for each assessment year and where a consolidated satisfaction note had been recorded for different assessment years, it would vitiate the entire assessment proceedings.  SLP of revenue dismissed. High Court held that section 127 connotes providing reasonable opportunity to the assessee and passing an assessment order based on reasons, and where no reasonable opportunity had been provided before transferring case and the officer of Bangalore had sent a notice and Assessment order to the assessee who was a resident of Delhi, it was in total violation of section 127. SLP of the revenue dismissed. (AY. 2012-13 to 2018-19)