S. 263 : Commissioner- Revision of orders prejudicial to revenue-Order of High Court on identical issue for different assessment year- Matter remanded to commissioner. [Art. 226]

S.234E : Fee-Default in furnishing the statements- Deduction of tax at source-Submission of statement- Amendment with effect from 1-6-2015- Amendment not retrospective-Not applicable prior to 1-6-2015.[S.200A(1)(c), Art. 226]

S. 158BC : Block assessment- Undisclosed income- On money- Purchase of agricultural property- No incriminating material- Purchaser declaring capital gains-Seized documents without signature and statement of original owners- Addition is deleted. [S. 132, 260A]

S. 153C : Assessment- Income of any other person- Search-No valid transfer of case-Assessment by Assessing Officer in Andhra Pradesh is not valid- Alternative remedy not an absolute bar for issue of writ- Question regarding jurisdiction to exercise power can be raised at any stage of proceedings.[S. 127, Art. 226]

S. 148A : Reassessment- Conducting inquiry, providing opportunity before issue of notice-Seizure of cash by police-Proceedings under section 132A- Notice is valid though issued non compliance of procedure.[S.132A, 147, 148, Criminal Procedure Code, 1973, S 451]

S. 148A : Reassessment- Conducting inquiry, providing opportunity before issue of notice- Seizure of cash by police —Proceedings under section 132A- Notice is valid though issued non compliance of procedure- Order of single judge is affirmed. [S.132A, 147, 148, Criminal Procedure Code, 1973, S 451]

S. 148A : Reassessment- Conducting inquiry, providing opportunity before issue of notice- Unable to file reply to initial notice within time granted owing to technical glitch on portal —Reply was filed prior passing of the order- Natural justice- Order is not valid. [S.148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice- Death of assessee-Notice in name of deceased assessee- Notice is not valid.[S. 147, 159, Art. 226]

S. 147 : Reassessment-Natural justice- Opportunity of hearing- Order passed without giving an adequate opportunity of hearing is not valid. [S. 148, Art. 226]

S. 147 : Reassessment-With in four years-Survey- Newly established hundred Per Cent. export oriented establishments- Reassessment proceedings to disallow claim for deduction once again is impermissible-Notice and order rejecting objections quashed and set aside. [S.10B, 133A, 148 (2), Art. 226]