S. 139 : Return of income – Set off of carry forward loss – Audit report –Matter was remanded for fresh disposal .

S. 139 : Return of income – When the assessee took advantage of provisions of S.139(5),he could not say that it was non-est [ S.10B, 139(5)]

S. 133 : Power to call for information – Legal representatives cannot refuse to furnish details of bank accounts of deceased. [ S.133(6).]

S. 132 : Search and seizure – Validity of the Search- Pending before Supreme Court – All Authorities of department as also Courts should await decision of Supreme Court on the issue of validity of Search and could not direct Appellate Authorities of department to go into question of validity of search [S. 153A.]

S. 131: Power – Discovery – Production of evidence –As the assessee was carrying on business in same premises proceedings initiated u/s 131 of the Act was held to be valid [ The Diplomatic Relations (Vienna Convention) Act, 1972 ]

S. 127 : Power to transfer cases – Transfer for centralization of cases with in city is valid, it is nether necessary to record the reasons nor opportunity of hearing is to be given

S. 127 : Power to transfer cases – Transfer from Ahmedabad to Moradabad -Transfer for effective and co-ordinated investigation and centralisation of cases — Order of Transfer is held to be valid.

S. 127 : Power to transfer cases -The existence of agreement between two jurisdictional Commissioners is a condition precedent for passing the order of transfer. The agreement cannot be implied because S. 127(2) (2) (a) contemplates a positive state of mind of the two jurisdictional CITs. Absence of disagreement cannot tantamount to agreement.

S. 127 : Power to transfer cases -Transfer from one officer to another officer in same City for co-ordinated investigation of cases involving transactions to avoid tax was held to be valid .Opportunity of hearing is not mandatory .

S. 119 : Central Board of Direct Taxes- Powers- Condonation of delay in making investment- Power must be exercised in a judicious manner – Order of CBDT is set aside [ S. 54EC, Art . 226 ]