S. 154: Rectification of mistake-Mistake apparent from the record-Employees’ contribution to Provident Fund and ESI-Deposit beyond due date under respective Acts-Disallowance upheld.
[S.36(1)(va) 43B, 139(1), 154]

S. 153D: Assessment-Search-Approval-Mechanical and omnibus approval for seven assessment years-Assessment quashed.[S.153A]

S. 153D: Assessment-Search-Approval-Quasi-judicial function-Mechanical approval without application of mind-Assessment quashed.[S. 153A]

S. 153D: Assessment-Search-Approval-Composite approval for seven assessment years-No independent application of mind-Assessment quashed.[S.153A]

S. 153D: Assessment-Search-Approval-Consolidated approval for seven assessment years-Mechanical approval-Assessment quashed.[S.153A]

S. 153C: Assessment-Income of any other person-Search–Assessment of other person-Absence of satisfaction note-Jurisdiction not assumed in accordance with law-Assessment quashed-Presumption regarding seized documents-Applicable only against person from whose possession documents were seized-Addition deleted.-Addition based solely on Departmental Valuation Officer’s report-No rejection of books or incriminating material-Addition deleted-DVO valuation-CPWD rates-Allowance for PWD rates and self-supervision-No addition survives.[S. 69B, 132, 292C]

S. 153C: Assessment-Income of any other person-Search-Satisfaction recorded under section 153C but assessment framed under section 143(3)-Assessment invalid.[S. 69, 115BBE, 132, 153A,143(3), 153D]

S. 153A: Assessment-Search-Unabated assessments-No incriminating material found during search-Addition deleted-Documents found during search of third party-Proceedings under section 153C mandatory-Assessment under section 153A invalid.[S. 68,132, 143(3), 153C]

S. 148B: Prior approval for assessment, reassessment or recomputation in certain cases-Search-related assessment-Assessment completed under section 143(3) instead of section 147-Mandatory procedure under Finance Act, 2021 not followed-Assessment quashed-Third-party documents and statements-No cross-examination-No incriminating material found from assessee-Additions deleted-Appeal to Appellate Tribunal-Additional legal grounds-Pure questions of law-Grounds admitted.[S. 68, 69, 132,132(4) 143(2) 143(3), 147, 148, 254(1)]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Surviving limitation after Rajeev Bansal-Notice issued beyond surviving period-Reassessment quashed.[S. 147, 148, 148A(b), 148A(d)]