S. 153C : Assessment-Income of any other person-Search-Not discharged the burden of having agricultural income-Addition as undisclosed income is justified-Order of High Court is affirmed. [s. 260A, Art. 136]

S. 153A: Assessment-Search-No incriminating material-Completed/unabated assessments-Order of Tribunal deleting the addition is affirmed.[S.132, 132A, 147, 148]

S. 149 : Reassessment-Time limit for notice-A notice issued within the statutory limitations, considering the extensions and exclusions per the proviso to the section, is deemed timely and valid.[S. 148, 148A(b), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-No procedural irregularities or lack of opportunity of being heard-Order containing detailed reasoning- Alternative remedy-Writ petition is dismissed.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-No violation of principles of natural justice.-Writ petition is dismissed. [S. 148, 148A(b), 148A(d), Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order based on New reasons-Adequate opportunity should be provided-Order is set aside.[S.144B, 148, 148A(b), Art.226]

S. 148 : Reassessment-Notice-Amalgamation-Intimated to Assessing Officer and duly acknowledged- Notice issued to non-existent company is unsustainable.[S. 147, Art. 226]

S. 148 : Reassessment-Notice-Notice issued in the name of deceased-Not enforceable in law-legal heirs submitted proof of death of assessee-Notice is null and void. [S. 147, 292BB, Art.226]

S. 148 : Reassessment-Notice-Dead Person-Notice in the name of deceased assessee-Intimation by the legal heir to the Assessing Officer informing the notice is dead-Second notice in the name of legal heir-Reassessment order in the name of deceased is not curable defects-Notice and order is quashed.[S. 147, 292B 292BB, Art. 226]