S. 147: Reassessment-After the expiry of four years-Guarantee fee-No fresh tangible material referred to in reasons-Reassessment notice quashed. [S. 143(3), 148, Art. 226]

S. 145 : Method of accounting-Valuation of stock-LIFO method-Retrospective ICDS (II) mandating FIFO/Weighted Average not applicable to AY 2017-18 opening stock-Relief granted. [S. 145(2), 145A, ICDS (II), Art. 14, 226]

S. 144B : Faceless Assessment-Failure to issue show cause notice-cum-draft order-Breach of natural justice-Assessment order quashed. [S. 143(3), Art. 226]

S. 143(3) : Assessment-Non-existing amalgamating company-Order in name of non-existent entity is void-Cannot be saved by S.154 or S. 292B-Revenue appeal dismissed.[S. 92CA(3), 154, 170, 260A, 292B]

S. 143(3) : Assessment-Non-existing amalgamating company-Order in name of amalgamating company void ab initio-Assessment orders quashed. [S. 260A, Art. 226]

S. 143(3) : Assessment-High pitched assessment-Local Committee-Neither a quasi-judicial authority nor a statutory authority-Grievance redressal mechanism only for administrative action-Report not binding on appellate/revisional authorities-Writ petition dismissed.[S. 147, 148, 148A, Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Natural justice-Breach of natural justice does not automatically vitiate-No serious prejudice shown-Writ dismissed. [S. 142(1), Art. 226]

S. 132A : Powers-Requisition of cash-Explanation unsupported by documents-Writ dismissed-If no demand crystallised, seized cash to be returned within four weeks [S. 153B(1)(a), Art. 226]

S. 80IB(10) : Housing projects-CBDT Notification-Proviso to S. 80IB(10)(a) & 800IB(10 (b) effective from 1-4-2005-Notification aligning date of benefit cannot be struck down as ultra vires. [S. 80IB(10)(2), 1119, Art. 226]

S. 80G : Donation-Refusal of recognition-Registration u/s 12A not questioned-Mere suspicion on donations ancillary to objects not valid-Refusal of recognition under S. 80G(5) set aside.[S. 12A, 80G(5), Art. 226]