S. 164 : Representative assessees-Charge of tax-Beneficiaries unknown-Beneficiaries are to share benefit as per their investment made in proportion to investment made-Shares are determinate-Income of that respective sharer or beneficiaries is to be taxed in hands of beneficiary and not in hands of trustees-Tax effect was below taxable limit-SLP of revenue is dismissed.[S.268A, Art.136]

S. 158BC : Block assessment-Search and seizure-Authorisation-Penalty-Additional ground-Absence of satisfaction note-Invalid search-High Court order affirmed-Delay in SLP-SLP dismissed on delay and merits.[S. 132, 158BFA, Art. 136]

S. 153C : Assessment-Income of any other person-Recording of satisfaction on 23-10-2019-First AY 2018-19, tenth AY 2009-10-Notices for AYs 2009-10 to 2014-15 not time-barred.[S. 153A, Art. 226]

S. 153C : Assessment-Income of any other person-Satisfaction-Mechanical reopening-Order quashed-SLP dismissed for delay and on merits.[S. 153A, Art. 136]

S. 153C : Assessment-Income of any other person-Search and seizure-No incriminating material-Order of High Court quashing assessment affirmed-Delay in SLP-SLP dismissed on delay as well as merits.[Art. 136]

S. 151 : Reassessment-Sanction for issue of notice-Beyond three years-Approval from Principal Commissioner-SLP covered by UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC). [S. 148, 148A(b), 148A(d), 151(ii), Art. 136]

S. 151 : Reassessment-Sanction for issue of notice-After lapse of three years-Approval from wrong authority-SLP covered by UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC). [S. 148A(b), 151(ii), Art. 136]

S. 150 : Assessment-Order on appeal-Reassessment-Time limit for notice-No finding or direction-Notice issued beyond limitation-Quashed.[S. 69A, 148, 148A(3), 149(1), 153A, Art. 226]

S. 149 : Reassessment-Time limit for notice-Income escaped less than Rs. 50 lakhs-Notice issued after three years-Barred by limitation-SLP disposed in terms of UOI v. Rajeev Bansal(2024) 301 Taxman 238/ 469 ITR 46 (SC).[S. 148, 148A(b), 149(1)(a), Art. 136, 142]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Succession to business otherwise than on death-Merger-Factum of disclosure of merger had remained uncontested, notice for reassessment issued in name of entity which had ceased to exist could not be sustained. [S. 148, 148A(b), 148A(d), 170, Art. 226]