S. 147 : Reassessment-Reopening of assessment on the ground of subsequent AAR-Binding nature of Advance ruling will prevail-Reassessment notice and notice is quashed and set aside-DTAA-India-UAE [S. 9(1)(i) 148, 245S, Art. 4, 10, 11,13(3), Art. 226]

S. 147 : Reassessment –With in four years-Capital gains-Change of opinion-No suppression of material facts-Reassessment notice and order disposing the objection is quashed. [S. 45, 143(3), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Share application money-Produced address, PAN etc-Reassessment notice and order disposing the objection is quashed.[S. 68,

S.147: Reassessment-After the expiry of four years-Long term capital gains-Sale of shares-Information from Investigation Wing-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S.45, 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Cash credits-Search-Deposit of cash in bank-No scrutiny assessment was done-Reassessment notice is held to be justified-Review petition is dismissed [S. 68, 143(1), 147, Art. 226]

S. 144C : Reference to dispute resolution panel-Principle of natural justice-Only one day time was given to file reply-Matter remanded.[S. 92CA, Art. 226]

S. 144B : Faceless Assessment-Sale of property-Not allowing the relief under section 48-Assessing Officer abdicated his role as adjudicator-Assessment order is quashed and set aside-Assessee is directed to file the return within two weeks. [S. 48, 144, 147

S. 144 : Best judgment assessment-Question of fact-Alternate remedy-High court cannot investigate into facts-Writ petition is dismissed. [S. 153, Art. 226]

S. 144 : Best judgment assessment –Non service of notice-Principle of natural justice-New PAN card-Change of address uploaded-Order and penalty notices are quashed and set aside. [S. 271(1)(b), 271 (1)(c), Art. 226]

S. 143(3): Assessment-Cash credits-Share application money-Recovery-National Company Law Tribunal admitted insolvency petition against assessee-Revenue in terms of Insolvency and Bankruptcy Code, 2016 had not lodged its claim with RP-Revenue could not enforce assessment order and demand notice. [S. 68, 156, 220, 271AAC 272A(1)(d), Insolvency and Bankruptcy Code, 2016 and regulation 7 of the Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 S. 31]