S. 153C : Assessment-Income of any other person-Search-Difference-Conditions more stringent under section 153C-Appellate authority should make good the error committed by the assessing authority by ensuring that an effective opportunity of cross-examination was granted to the assessee prior to finalising the appeal proceedings-The powers of the appellate authority under sections 246 and 246A are co-terminus with those of the Assessing Officer.[S. 153A, 246,246A,Art. 226]

S. 153A: Assessment-Search-Assessment of undisclosed income-Procedure to be followed-No pendency of proceedings-Order of Tribunal is affirmed. [S. 132]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Provided opportunity of hearing-Reply considered-Petition is dismissed. [S.148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-No adequate opportunity to respond to notice-Notice of reassessment is quashed-Opportunity to respond the notice. [S. 148, 148A(b), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Charitable purpose-Registration-Reassessment proceedings for earlier years cannot be initiated on ground of non-registration-SLP of Revenue dismissed. [S.11, 12 12A(2), 147, 148, 148A(b), Art. 136]

S. 148 : Reassessment-Notice-After the expiry of four years-Order passed by Designated Authority under Kar Vivad Samadhan Scheme, 1998 determining tax arrears-Assessing Officer has no jurisdiction to issue notice for reopening assessment thereafter-No material furnished in declaration shown to be false-Reassessment is without jurisdiction. [S. 147, Finance (No. 2) Act, 1998, S.90, 91, Kar Vivad Samadhan Scheme, 1998, [1998] 232 ITR (St.) 31), Art. 226]

S. 147: Reassessment-Investment-No evidence that investment is bogus-Order of Tribunal quashing the reassessment is affirmed. [S. 68, 148]

S. 147 : Reassessment-Notice is sent to old address-Intimation is sent to new address-Objection was raised before the Assessing officer-Notice is improperly served-Section 292BB is not applicable-Failure to issue notice under section 143(2)-Reassessment is bad in law.[S. 142(1), 143(2), 148, 292BB]

S. 147 : Reassessment-After the expiry of four years-Audit objection-Reply by the Assessing Officer-Change of opinion-Reassessment notice and order disposing the objection. is quashed.[S. 32AC, 143(3), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Change of opinion-Amalgamation-Set-Off of loss and unabsorbed depreciation in amalgamation-Audit objection not accepted-Notice and order rejecting objections is set aside. [72A(4), 143(3), 148, Art. 226]