S. 154 : Rectification of mistake-Mistake apparent from the record-Refund of tax deduction at source-Central Board of Direct Taxes-Instructions-Application was filed after 12 years from assessment year-High Court dismissed as barred by limitation-SLP dismissed as withdrawn with the liberty to make an application before CBDT.[S. 119, art.136]

S. 153C : Assessment-Income of any other person-Search and seizure-Satisfaction note-Served satisfaction note subsequent to notice under section 143(2)-Writ petition is dismissed.[S. 132 142(1), Art. 226]

S. 153C : Assessment-Income of any other person-Search-Satisfaction note-Limitation-Where no satisfaction is recorded year of search has to be considered-High Court quashed the proceedings-SLP of Revenue is dismissed. [S. 132, 153A]

S. 153C : Assessment-Income of any other person-Recording of satisfaction is mandatory by the Assessing Officer of searched person-Order of High Court affirming the order of Tribunal is affirmed-SLP of Revenue is dismissed. [S. 143(3)]

S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years-Satisfaction recorded by Joint Commissioner-The notice issued under section 148 and order is set aside by High court-Notice is issued in SLP filed by the Revenue. [S. 147, 148, 151 (1), Art. 136]

S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years-Sanction was issued by Joint Commissioner-Notice and order disposing the objection is quashed and set aside-Notice is issued in SLP filed by the Revenue. [S. 147, 148, 151(1), 151(2), Art.136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time limit for notice-Less than 50 lakhs-Sale of property-Capital gains-Tax deducted at source-Notice and order disposing the objection is quashed.[S. 148, 148A(b), 148A(d),149, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Order passed without granting an opportunity of hearing-Notice and order is set aside-Matter remanded back to the Assessing Officer.[Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Dropping of re-assessment proceedings after considering the reply-Issuing notice again taking contrary stand within span of five days-Notice and order is quashed-Strictures-Principal Chief Commissioner is directed to conduct an inquiry against concerned officer who had passed said two orders, which contradicted each other, in a span of five days and to take necessary action. [S. 148A(b), 148A(d),149, 151,Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-If required-Cash deposits during demonetization-Notice issued to clarify cash deposited in a particular bank-Order passed after considering the reply of assesee-Writ is dismissed. [S. 148A(b), 148A(d), Art.226]