S. 153 : Assessment-Limitation-Order giving effect to appellate order -Matter remanded to Principal Commissioner to consider all issues and pass fresh orders. [S. 153(5), 244A, 250, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Method of accounting-Contractor-Percentage completion of method-Mere claim is not sufficient-Documents to support the claim was not submitted-Notice is held to be valid. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Rejection of application by non-application of mind-Order set aside and remanded to the Assessing Officer. [S. 148, Art. 226]

S. 144 : Best judgment assessment-Requested to file its objections-Order passed with in two days of reply-Matter remanded to Assessing Officer. [S. 142(1), 143(2), Art. 226]

S. 139 : Return of income-Covid-19 Extension of dates for filing returns and tax audit reports-Directions issued to Central Board Of Direct Taxes to consider representation. [S. 119, Art. 226]

S. 139 : Return of income-Condonation of delay-Rejection of condonation of delay by the PCIT was held to be not justified-Order of single judge is affirmed with modification-Matter remanded to PCIT [S. 119(2)(b), Art. 226]

S. 132 : Search and seizure-Cash seized by police-Handed over to Income-Tax Authorities-Issue of warrant of authorization and retention. of cash-Held to be invalid. [S. 132A, 132B, Art. 226, 300A]

S. 92CA : Reference to transfer pricing officer-Transfer pricing-Arm’s length price-Limitation-Order passed by TPO on 1-10-2019 for barred by limitation by one day. [S. 92CA(3), 92CA(3A), 144C, 153, Art. 226]

S. 80P : Co-operative societies-Banking business-Entitle to exemption. [S. 80P(2)(a)(i)]

S. 80HHC : Export business-Insurance claim and miscellaneous income-No nexus with core business-Not entitle to deduction. [S. 80HHC(3)]