S. 144B : Faceless Assessment-Draft assessment order-Violation of natural justice-Two days time was granted-Personal hearing not granted-Order of assessment is not valid-Matter remanded. [S. 114B(1)(xvi), Art, 226]

S. 143(3) : Assessment-Order passed without giving an opportunity of personal hearing-Order is not valid-Assessment order was set aside and directed the Assessing Officer provide personal hearing through video conferencing. [S. 143(2), Art. 226]

S. 143(3) : Assessment-Alternative remedy-Dismissal of earlier writ on ground of alternative remedy of appeal-Dismissal of revision petition-Not entertained. [S. 246A, 264 (7), Art. 226]

S. 143(3) : Assessment-Principle of natural justice-Scrutiny Assessment-Issuance of show-cause notice prior to finalisation of order of assessment is mandatory-Orders were treated as show cause notice-Directed to file replies within a period of six weeks. [S. 142(1), 143(2), 143(3), Art. 226]

S. 132B : Application of seized or requisitioned assets-Seizure of cash-Delay in release of cash beyond period laid down in Section-Interest payable for such delay till date of payment. [S. 132B(4)(b),153A, Art. 226]

S. 132B : Application of seized or requisitioned assets-Cash stolen-Cash deposited in Court of Judicial Magistrate-Income tax proceedings pending-Cash could not be returned to assessee. [S. 131, 131(IA), 132, Art. 226]

S. 132B : Application of seized or requisitioned assets-Retention of seized assets-Retention of seized asset beyond time laid down-Not valid-Directed to hand over the seized asset (diamonds) to the assessee within a period of four weeks from the date of receipt of the order. [S. 132, Art, 226]

S. 132(8) : Search and seizure-Retention of the books of account and other documents-Beyond thirty days after proceedings are completed-Obligation to communicate decision to assessee-Proceedings under Act does not extend to appeal by Special Leave to Supreme Court. [S. 153A, 158BC, Art, 136, 226]

S. 113 : Tax-Block assessment-Search cases-Levy of Surcharge-Amendment by Finance Act, 2002-Amendment not retrospective-Search proceedings initiated in November 1995-Surcharge not Leviable. [S. 132, 245D, Art, 226]

S. 92CA : Reference to transfer pricing officer-Limitation-60 days-General Clauses Act-Order barred by limitation-Writ is maintainable. [S. 92B, 92CA(3), General Clauses Act, 1897, S.9, Art, 226]