S. 147: Reassessment-Faceless Assessment-Notice-Circulars and instructions-Cannot override statutory provisions-Notice issued by Jurisdictional Assessing Officer without jurisdiction is set aside. [S. 119, 144B(7), 144B(8), 148, 151A, Art. 226]

S. 147 : Reassessment-With in four years-Rejection of objections-No final determination of tax liability-Writ petition is dismissed.[S. 37(1), 148, Art. 226]

S. 147 : Reassessment-Notice-Faceless Assessment-Notice issued by jurisdictional Assessing Officer-Contravention of statutory provisions prescribed for Faceless Assessment-Notice and consequential orders without jurisdiction and set aside. [S.119, 120, 144B(7), 144B(8) Art. 226]

S. 147 : Reassessment-After the expiry of four years-Survey-Suppression of sales-Information of Investigation Wing of Sales-Tax Department-Failure to make independent Inquiry by Assessing Officer-Reassessment is invalid.[S.133A, 143(3), 148, 260A]

S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Reappreciation of facts-Order of Tribunal quashing the reassessment order is affirmed.[S. 143(3), 148, 154, 260A]

S. 147 : Reassessment-Within four years-Audit objection-Question of law-Notice and order disposing the objection was quashed-SLP of Revenue is dismissed.[S. 148, Art. 136]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reappreciation of facts-Order of Tribunal quashing the reassessment order is affirmed by High Court-SLP of Revenue is dismissed.[S. 143(3), 148, 154, 260A, Art. 136]

S. 144B : Faceless Assessment-Principle of natural justice-Statutory mandate-Failure to grant seven days time to respond to show-cause notice-Proposing variation in income and afford personal hearing-Failure to give video conference-Matter remanded. [S. 143(3), 144B(6)(vii), Art.226]

S. 143(3): Assessment-Closing stock-Estimation of gross profit-Bullion trading-Stock register maintained, Sales, purchases, stock tally, stock register and delivery challans are produced-Order of Tribunal deleting the addition. is affirmed.[S. 260A]

S. 143(3) : Assessment-Principle of natural justice-Video conference is not granted-Agricultural income-Exemption denied on the ground that certificate of Village Administration Officer was furnished in Tamil-Assessment is set aside-The assessee is directed to produce English translation. [S. 10(1), Art. 226]