S. 143(3): Assessment-Amalgamation of companies-Order in the name of a non-existent company-Assessment framed in name of amalgamated company-Held to be invalid.

S. 220 : Collection and recovery – Assessee deemed in default – Levy of interest – Order set aside and remanded – Interest payable from fresh assessment order [ S. 220(2), 254(1) ]

S. 143(3) : Assessment-Validity-Assessment pursuant to revision order of CIT-Additions made with respect to issues out of the subject matter of revision order not justified-Deletion of addition. By CIT(A) is justified. [S. 263].

S. 143(2): Assessment-Notice-Validity-Notice issued by Assessing Officer by E-Mail and affixture on same date-Notice served through E-mail taken as delivered on same day-Notice not defective. [S. 143(3)]

S. 143(2) : Assessment-Notice-Notice served after due date-barred by limitation-Notice not justified-Quashed. [(Prior To Amendment By Fa, 2016 W. E. F. 1-6-2016)]

S. 143(2) : Assessment-Notice-Notice issued by Assessing Officer returned unserved cannot be treated as service of notice.[s. 292BB, General Clauses Act, 1897, S. 27]

S. 143(1) : Assessment-Intimation-Prima facie adjustment Employees contribution to EPF/ESI-Adjustment is held to be valid [S. 36(1)(va), 43B, 143(1)(a)]

S. 143(1) : Assessment-Intimation-credit for deduction of tax at source-Assessing Officer should give an opportunity to file tax credit certificates and consider claim of assessee. [Form No, 26AS]

S. 143(1) : Assessment-Intimation-Adjustment made by CPC-disallowance of expenditure-Assessing the Trust as an AOP-Adjustment was directed to be deleted-Application u/s 154 of the Act was allowed.[S. 2(31), 12A, 57, 154, 167B]

S. 142A : Estimate of value of assets by Valuation Officer-Fair market value-Property having high rental value in market and huge commercial viability-Circle rate not indicative of market value-Comparable sale instance better indication of realisable value.