S. 144 : Best judgment assessment-Rejection of books of account-Excess consumption-Deletion of addition is held to be justified-No substantial question of law. [S. 44AB, 260A]

S. 143(3) : Assessment-Adjournment was sought was granted-Allegation of no such email was generated from the office of the Income-tax department-Prima facie committed penal offence by forging documents-CBI was to be directed to enquire as to whether e-mail had been issued to assessee or not, and if so, by whom. [S. 142(1), Art. 226]

S. 143(3) : Assessment-E-Procedure facility-Natural justice-Observations regarding E-Proceedings and findings on merits of assessment order was held to be not called for-Order of single judge was set aside [S. 69A, 142, Art. 226]

S. 143(3) : Assessment-Principle of natural justice-Appeal-Alternative remedy-Writ is not maintainable. [S. 246A, Art. 226]

S. 143(3) : Assessment-Share capital-Cash credits-Investment by foreign company-Appeal-Existence of alternative remedy-Writ is not maintainable. [S. 68, 246A, Art. 226]

S. 143(3) : Assessment-Appeal is proper remedy-Writ is not maintainable. [S. 246A, Art. 226]

S. 143(3) : Assessment-Appeal is proper remedy-Writ is not maintainable. [S. 246A, Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Natural justice-Search and Seizure-Directions were neither arbitrary, illegal nor beyond the scope of the provision- Period during which the petitions remained pending shall be excluded while counting the period prescribed in the proviso to section 142(2C) of the Act. [S.14A, 142(2C), Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Hearing provided-Order directing special audit sustainable. [Art. 226]

S. 142(1) : Enquiry before assessment-Natural justice-lockdown in State due to covid-19 pandemic-Large number of documents-Failure to reply-Order was set aside. [S. 143(3), Art .226]