S. 147 : Reassessment – Penny stock – Information from DIT (Inv)- Capital gains- Assessing Office had made independent enquiries – Reassessment is held to be justified [ S. 10(38), 45 , 148, Art, 226 ]

S. 147 : Reassessment – Cash credits – Objections not properly dealt with by Assessing Officer – Order passed without application of mind – Matter remanded to the Assessing Officer [ S.168, 148 , Art , 226 ]

S. 147 : Reassessment-Transfer pricing – Credit for withholding tax -Limitation is held to be not applicable – Reassessment is held to be valid [ S. 90, 92CA, 92E, Art , 226 ]

S. 144C : Reference to dispute resolution panel – Pendency of objections to draft assessment order – Final assessment order is held to be without jurisdiction . [ S. 143 (3) , 144C(3) ]

S. 144C : Reference to dispute resolution panel – Final assessment order without first passing a draft assessment order- Order was set aside [ Art , 226 ]

S. 144B : Faceless Assessment –Natural justice – Order passed making some variations without passing draft assessment order and affording opportunity of hearing- Order was set aside [S.143 (3), Art , 226 ]

S. 144B : Faceless Assessment – Natural justice -Order was passed without issuing show cause notice-cum-draft assessment- Order was set aside [ S.143 (3) 156, 270A ,271AAC, Art , 226 ]

S. 144B : Faceless Assessment – Natural justice – Request for an adjournment was refused – Order passed and notices for initiating penalty proceedings were to be set aside.[ S. 143(3) , 156 , 270A, Art , 226 ]

S. 144B : Faceless Assessment – Natural justice -Order passed without issue of show cause notice -cum draft assessment order – Order was set aside .[ S. 143(3) , 156 , 270A, Art , 226 ]

S. 144B : Faceless Assessment – Natural justice -Order was passed without affording an opportunity of personal hearing – Order was set aside [ S 57 ,92C, 143 (3) , Art , 226 ]