S. 245D : Settlement Commission-After a period of one year from settlement, revenue could not be allowed to raise said technical plea, as with mere change of Revenue Officer, opinion cannot be allowed to change. [S. 245C, 245D(4), Art.226]

S. 153A : Assessment-Search-Cash seized-Failure to produce material-Addition is held to be justified. [S. 132]

S. 153A : Assessment-Search-No incriminating material was found- Assessment attained finality-Completed assessment could not be disturbed. [S. 132, 143(1), 143(3)]

S. 147 : Reassessment-Principal officer-Director for short period-Assessee cannot be held to be Principal Officer-Notice was set aside. [S. 2(35), Art. 226]

S. 147 : Reassessment- After the expiry of four years-Deduction at source-Rent-Audit objection-Reassessment is held to be not valid. [S. 40(a)(ia) , 148 , 194I]

S.143(3) : Assessment -Unexplained money-Initiation of penalty proceedings-Cryptic order-Non issue of notice-Violation of principle of natural justice-Writ is not maintainable. [S. 69C, 142(1), 271AAC, Art. 226]

S. 143(3) : Assessment-Mismatched PAN-Demonetised notes- Assessment order was passed without considering material produced by assesse-Court directed to redo the assessment after considering the materials on record. [Art. 226]

S. 127 : Power to transfer cases-Search and Seizure-Show cause notice had clearly spelt out reasons for proposed transfer of case of assesse-Dismissal of petition by High Court is affirmed. [S. 132 Art. 226]

S. 115A : Foreign companies-Tax-Dividends-Royalty-Technical services fees-Rates prevailing during different periods under DTAA and under section 115A which were more beneficial to assessee, had to be applied-DTAA-India-USA. [S. 90(2), Art. 12]

S. 92C : Transfer pricing-Arm’s length price-TPO passing the order without following the Direction of the Appellate Tribunal-Alternative remedy is available-Writ is not maintainable-Order of single judge rejecting the Writ petition is affirmed. [S. 92CA, 143, 144C, 148, Art. 226]