S. 172 : Shipping business-Non-residents-Provisional return-Summary assessment was set aside-The Assessing Officer was directed to pass the order u/s 172 (7) of the Act. [S. 139(1), 172 (3), 172(4), 172(7)]

S. 163 : Representative assessees-Non-Resident-Search and seizure-Email communications, hard disk and invoice details-Not belong to non-resident-Addition was deleted-DTAA-India-France [S. 132, 153C, Art, 15]

S. 158BD : Block assessment-Undisclosed income of any other person-Recording of satisfaction is mandatory-Assessment order was quashed [S. 158BC]

S. 158BFA : Block assessment-Penalty-Additional ground-Quantum proceedings time-barred-Levy of penalty is time-barred [S. 158BFA(2)]

S. 154 : Rectification of mistake-Mistake apparent from the record-Disallowance of an amount under section 40A(3) cannot be brought within realm of a mistake which could be held as glaring, patent, apparent and obvious from record, thereby rendering assessment order passed by Assessing Officer amenable for rectification under section 154 of the Act. [S. 40A((3), R.6DD]

S. 154 : Rectification of mistake–Property transferred in name of assessee by same seller in 2009-Sale by assessee in 2010-Allowing exemption-Sale by assessee gave rise to short-term or long-term capital gains-Rectification order is not valid.[S.54F]

S. 154 : Rectification of mistake-Mistake apparent from the record-Charitable Purpose-Taxability of corpus donations-Issue pending in High Court-Debatable issue-Rectification is not permissible. [S. 11(1(d), 12AA]

S. 154 : Rectification of mistake-Mistake apparent from the record-Limitation-Order was passed within the period of limitation-Order is valid.

S. 154 : Rectification of mistake-Mistake apparent from the record-Industrial undertakings-Audit report not filed with return of income-Mistake rectified subsequently-Circular directing Assessing officers to allow rectification-Rectification application cannot be rejected [S.80IB, 143(1), Central Board Of Direct Taxes Circular No. 689, Dated 24-8-1994]