S. 154 : Rectification of mistake-Mistake apparent from the record-Time limit-Barred by limitation-Merit also eligible deduction. [S.80IA, 143(3) 154(7)]

S. 154 : Rectification of mistake-Mistake apparent from the record-Deduction of tax at source-Credit for-Intimation-Directed to grant relief after verification. [S.143(1), 199,Form, 26AS]

S. 151 : Reassessment-Sanction for issue of notice-Mechanical sanction-Reassessment is quashed.[S.147(b), 148]

S. 148 : Reassessment –Notice-Additional grounds-Legal grounds admitted-Recorded reasons under wrong premises-Reassessment proceedings void ab initio-Sanction-Approval granted mechanically-Notice and all consequent proceedings liable to be quashed.[S.147, 151]

S. 148: Reassessment-Notice-Fishing enquiry-Recorded reasons are identical with information received-Foundation of reasons not existing when reasons recorded-Recorded reasons invalid-Assessments are quashed. [S. 147]

S.147 : Reassessment-Cash credits-Protective assessment–Held reopening assessment to make addition on the protective basis is bad in law-Amounts to reopening merely on suspicion-Reassessment is quashed. [S.68, 148]

S.147:Reassessment-Reasons recorded-To be examined on a standalone basis-Reassessment is held to be bad in law. [S.92CA, 148]

S. 147 : Reassessment-Educational institution-Application of 85 percent of gross income is not a requisite condition for exemption-Claiming exemption under section 10(23C)(iiiad)and not under section 11(1)(a)-Reassessment is not valid.[S. 10(23C)(iiiad), 11(1)(a), 12A]

S. 147 : Reassessment-Interest-No fresh material-Change of opinion-Reassessment is not valid.[S.37(1), 80IA 143(3), 148]

S. 147 : Reassessment-After the expiry of four years-Re-appreciation of same documents which were available at the time of original assessment-Reassessment is quashed.[S.143(3)]