S. 145: Method of accounting -Addition cannot be made on account of Low GP.

S.144C: Reference to dispute resolution panel -Passing draft assessment order -AO passed final assessment order instead of draft assessment order -Invalid order -Order quashed. [S.92CA(3), 144C(4), 153]

S. 144C : Reference to dispute resolution panel -Objection is filed before DRP after due date of time allowed for filing objections- AO should carry proceedings to finalize assessment order as per provisions of section -Assessment order was barred by limitation and treated as void. [S.92CA(3), 144C(4), 153]

S.143(3) :Assessment – Signing of an assessment order by Assessing Officer is a mandatory – Not curable procedural defect -Unsigned assessment order is invalid. [S. 282(2) 282A, 292B, Rule 127A, Code of Civil Procedure 1908, Order -XX Rule 3]

S. 143(3): Assessment – Person -Amalgamation- The amalgamation of the assessee company with another entity leads to the cessation of the assessee company’s status as a legal entity under section 2(31) of the Act- Substantive illegality and not a procedural violation- Order is invalid. [S. 2(31)]

S. 143(3) : Assessment- Document Identification Number – Order passed manually without DIN, assessment order was to be treated as never been issued. [S. 271(1)(c)]

S. 143(3) : Assessment- Document Identification Number -Order without DIN – Order is set-aside. [S. 153C]

S. 143(3): Assessment -Survey -Statements recorded lack evidentiary value and cannot be relied upon as substantive evidence. [S.133A]

S.143(3): Assessment -Revised return- Mistake being of punching error- Correct income be taxed. [S.139(1), 139(5)]

S. 143(3): Assessment -Search – Income to be taxed in the hands of key person- Matter remanded.[S. 132, 153A]