S. 147 : Reassessment-After the expiry of four years-Deemed dividend-Advances made earlier year-Oder of High Court affirmed-SLP is dismissed. [S. 2(22)(e), 148, Art. 136]

S. 144C : Reference to dispute resolution panel-Draft assessment order-Objections filed before Dispute Resolution Panel-Assessing Officer bound to wait for its directions-Matter restored to Assessing Officer. [S. 114C(2)(b)(ii), 144C(13), 144C(15)(b)(i), Art. 226]

S. 144B : Faceless Assessment-Violation of principles of natural justice-Failure to provide requested opportunity of personal hearing-Matter remanded to Assessing Officer. [S. 144B(7), Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Failure to file the submission-Technical glitch on E. Portal-Directed to file fresh submission-and pass the order in accordance with law.[S. 144, 147, 148, Art. 226]

S. 144 : Best judgment assessment-Reassessment-Principles of natural justice-Order passed without giving sufficient time for filing objections-Order is set aside. [S. 147, 148, Art. 226]

S. 143(3) : Assessment-Directed to disposal of application within six weeks-Assessment proceedings are stayed for four weeks. [Art. 226]

S. 143(3) : Assessment-Merger-Intimated to Department Authorities-Order of assessment on company which had merged and ceased to exist-Order is not valid-Not curable defect. [S. 143(2), 292B]

S. 142(2A) : Inquiry before assessment-Special audit-Remuneration of special auditor to be determined by competent authorities of department-Micro and Small Enterprises Facilitation Council has no jurisdiction to refer to arbitration though Chartered Accountant firm registered as micro enterprise. [S. 142(2D), Rule 14B, Micro, Small and Medium Enterprises Development Act, 2006, S. 2(d), 15,18(3), 20, 24, Art. 226]

S. 139 : Return of income-Permanent Account Number as association of persons-Application for new Permanent Account as charitable organisation-Earlier permanent Account Number is not surrendered-Assessment is valid. [S. 12AA, 139A, Art. 226]

S. 132 : Search and seizure-Territorial jurisdiction-Notification No. S. O. 2914(E) Dated 13-11-2014-Extension of territorial jurisdiction only in respect of place of search-No extension of territorial jurisdiction with regard to assesses-Search warrant in form no 45 issued by Deputy Director (Investigation)Bangalore and the assessee is in jurisdiction of Officers of Chennai-Search action is held to be illegal. [S. 120,132(IA), Form No 45, Art. 226]