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]

S. 139 : Return of income-Condonation of delay-litigation between promotors and investors-Beyond control of assessee-PCIT and Additional CIT recommending condonation of delay-Rejection of application by CBDT was set aside. [S. 119(1), 119(2)(b), Art, 226]

S. 132B : Application of seized or requisitioned assets-Authorised Officer can retain seized assets only for fifteen days-Seized Assets must be handed over to Assessing Officer having jurisdiction over the assessee within fifteen days-Adjustment of liability out of seized assets-Liability must be determined on completion of assessment-No adjustment before completion of assessment-Kar Vivad Samadhan Scheme would stand revived [S. 132, 132 (9A), Kar Vivad Samadhan Scheme 1988].