S. 147 : Reassessment-Notice-Incorrect facts-Reassessment proceedings quashed. [S. 148, Art. 226]

S. 147: Reassessment-Notice-Suspicion-Notice to verify details that income has escaped assessment is not valid.[S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment notice and order disposing of the objection is quashed.[S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Audit objection-No failure to disclose material facts-Reassessment notice and order disposing of the objection were quashed and set aside. [S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-No failure to disclose material facts –Sham transaction-Reassessment notice and order disposing of the objection were quashed-Sanction-Non-application of mind.[S.50C, 148,151 Art. 226]

S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice not valid.[S. 148, Art. 226]

S. 145 : Method of accounting-Search and seizure-Assessment in Rejection of books of account-Estimation of gross profit-Restriction of gross profit to two per cent. from four per cent. by Commissioner (Appeals) confirmed by Tribunal-Order of Tribunal affirmed. [S. 132, 153A,260A]

S. 144C : Reference to dispute resolution panel-International transactions-Draft assessment order must be forwarded to assessee-Failure to pass draft assessment order would render assessment order as null and void. [S.92C, 92CA, Art. 226.]

S. 144B: Faceless Assessment Video conference-Adequate opportunity of hearing should be given to assessee.[S. 147, Art. 226]

S. 144 : Best judgment assessment-Principle of natural justice-All correspondence sent to assessee’s old address-Intimation received by assessee at new address after three years-Direction to provide opportunity of hearing.[Art. 226]