S. 153C: Assessment-Income of any other person-Search–Assessment of other person-Absence of satisfaction note-Jurisdiction not assumed in accordance with law-Assessment quashed-Presumption regarding seized documents-Applicable only against person from whose possession documents were seized-Addition deleted.-Addition based solely on Departmental Valuation Officer’s report-No rejection of books or incriminating material-Addition deleted-DVO valuation-CPWD rates-Allowance for PWD rates and self-supervision-No addition survives.[S. 69B, 132, 292C]

S. 153C: Assessment-Income of any other person-Search-Satisfaction recorded under section 153C but assessment framed under section 143(3)-Assessment invalid.[S. 69, 115BBE, 132, 153A,143(3), 153D]

S. 153A: Assessment-Search-Unabated assessments-No incriminating material found during search-Addition deleted-Documents found during search of third party-Proceedings under section 153C mandatory-Assessment under section 153A invalid.[S. 68,132, 143(3), 153C]

S. 148B: Prior approval for assessment, reassessment or recomputation in certain cases-Search-related assessment-Assessment completed under section 143(3) instead of section 147-Mandatory procedure under Finance Act, 2021 not followed-Assessment quashed-Third-party documents and statements-No cross-examination-No incriminating material found from assessee-Additions deleted-Appeal to Appellate Tribunal-Additional legal grounds-Pure questions of law-Grounds admitted.[S. 68, 69, 132,132(4) 143(2) 143(3), 147, 148, 254(1)]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Surviving limitation after Rajeev Bansal-Notice issued beyond surviving period-Reassessment quashed.[S. 147, 148, 148A(b), 148A(d)]

S. 148 : Reassessment-Jurisdiction-Notice issued by non-jurisdictional Assessing Officer-Reassessment invalid.[S. 143(3) 147]

S. 148: Reassessment-Notice under section 143(2) issued before return filed in response to notice under section 148-Reassessment invalid.[S. 143(2), 147]

S. 148: Reassessment-Notice issued to deceased person-Legal heir informing Department of death-Reassessment void ab initio.[S.147, 159(2)(b)]

S. 147 : Reassessment-After the expiry of four years-Bogus purchases-No independent enquiry-Reassessment invalid-Incorrect reasons recorded-Wrong entity mentioned-Proceedings void ab initio-Addition based on third-party statements without cross-examination-Addition deleted.[S.69C, 148, 149]

S. 147: Reassessment-Borrowed satisfaction-Mechanical approval-Reassessment quashed.[S. 148, 151]