S. 154 : Rectification of mistake -Claim requiring investigation — Deduction cannot be granted in rectification proceedings [ S.139( 5 )

S. 153C : Assessment – Income of any other person – Search -Misquoting the section – Participating in assessment proceedings- Assessment proceedings valid .[ S.153A 292B ]

S. 153A : Assessment – Search- Assessment based on seized material – Addition of income as income from undisclosed source is held to be justified [ S.132 , 153C 292C ]

S. 153 : Assessment – Appellate Tribunal- Order passed to give effect to direction of Appellate Tribunal for limited purposes — No time limit for passing order- Order is not barred by limitation . [ S.153(2A), 153(3),254(1) ]

S. 148 : Reassessment –Notice issued to deceased person is not valid No legal requirement for legal representatives to report death of assessee to Income-Tax Authorities — Not a curable defect- Existence of alternative remedy is not an absolute bar to issue of writ – Notice and order passed was quashed as without jurisdiction [ S.147, 149(1) (b) ,159 292BB , Art .226 ]

S.148 : Reassessment —Amalgamation-Revenue not informed about amalgamation — Return filed in name of assessee-Company and refund received in its name — Notice is held to be valid .[ S.147 , Art 226 ]

S.147: Reassessment —Long-term capital gains — Improvement cost on land – Examined by the Assessing Officer in original assessment proceedings – Notice for reassessment is held to be bad in law [ S.45 , 148 ]

S.147: Reassessment —Officer recording reasons and issuing notice must be the jurisdictional Assessing Officer — Reasons recorded by jurisdictional Assessing Officer – E. assessment Scheme – Notice issued by officer who did not have jurisdiction over assessee — Defect not curable- Notice and consequential proceedings and order invalid [ S.148 , 292B ]

S.147: Reassessment-After the expiry of four years- Financial transaction accepted as genuine during original assessment — Subsequent information from income-tax investigation wing that transaction was with name-Lender — No disclosure of true facts — Notice of reassessment is held to be valid- The Court also directed the assessee to pay cost of Rs. 1 lakhs to be paid to The Delhi High Court Advocates Welfare Trust with in within four weeks of the receipt of the [ S.148 Art , 226 ]

S.147: Reassessment — After the expiry of four years- No failure to disclose material facts – Form of return not requiring specification of persons mentioned in Section- Assessing Officer not examining the clauses – Reassessment notice is held to be not valid [ S.80IB(10)( e ) & (f) , 148,Art , 226 ]