S.147: Reassessment-After the expiry of four years-Capital gains-Sale of shares-Gift-Income from other sources-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 56(2)(vii)(c), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Material already on the record-Referred in the Audit report-Reassessment notice and order disposing the objection is quashed.[S. 148, Art. 226

S. 144C : Reference to dispute resolution panel-Opportunity of being heard was provided-Failure to produce documents-Alternative remedy-Writ petition is dismissed. [S. 143(3), 144C(11), Art. 226]

S. 144B : Faceless Assessment-Principle of natural justice-Draft assessment order-Assessment order is set aside and the matter is remanded back for fresh consideration by the AO in accordance with the provisions of the Act. [S. 144B(1)(xiv), Art. 226]

S. 144B : Faceless Assessment-Best judgement assessment-Reassessment-Unexplained money-Alternative remedy-Writ petition is dismissed.[S. 69A, 144, 147, 148, 246A, Art. 226]

S. 144B : Faceless Assessment-Opportunity of hearing-Principle of natural justice-No patent violation of natural justice-Writ petition dismissed. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Opportunity of hearing-Principle of natural justice-Less than 48 hours to submit reply-Matter remanded back for fresh consideration. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Show cause notice with draft assessment order-Order passed by the High Court is modified and the matter is remanded to the AO to pass a fresh assessment order, after following due procedure in accordance with law. [Art. 136, 226]

S. 143(3) : Assessment-Limited scrutiny-Central Board of Direct Taxes-Instructions-Binding on Authorities-Notice issued under section 143(2) not in terms of instructions of Central Board of Direct Taxes-Notice and assessment order without jurisdiction. [S. 119, 143(2), 144]

S. 143(3) : Assessment-Moratorium under Insolvency & Bankruptcy Code-Once the plan is approved under the Insolvency & Bankruptcy Code the resolution applicant starts on a clean slate and it cannot be faced with surprise claims, therefore, the assessment order which is the subject matter of the appeal cannot be enforced any longer, nor the consequential proceedings which arose from the assessment order. [S. 37(1), Insolvency & Bankruptcy Code, 2016, S.14, 30(6),31, 260A]