S. 143(2) : Assessment – Notice – Failure to issue notice – Assessment is held to be bad in law [ S. 132, 153A] S. 143(2) :

S. 147 : Reassessment –With in four years- Based on the information collected in the course of survey –Alternative remedy – Reassessment notice was held to be valid – Writ was dismissed . [ S.133A, 148 , Art , 226 ]

S. 10B: Export oriented undertakings – Period of tax holidays -Entitle to deduction for ten consecutive years from assessment year in which relief was first claimed and not when manufacture was commenced. [ S.10B(7) ]

The Direct Tax Vivad Se Vishwas Act, 2020.
S. 2(1)(a): Appellant – Pendency of appeal – Appeal was filed along with condonation of delay – Wrongly equated with admission of appeal with pendency – Appeal would be pending as soon as it is filed and up until such time it is adjudicated upon and a decision is taken qua the same.- Order of rejection was held to be bad in law [ S. 3, 4(1) , Art , 226 ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Capital gains- Investment in a residential house -More than two houses – Possible view – Revision order was held to be not valid [ S.54F]

S. 245R : Advance rulings – Application – Pendency of proceedings – Issue of notice u/s 143 (2)- Application is not barred for entertaining the application . [ S. 143(2), 245R(2) ]

S. 244A : Refund – Interest on refunds – Tax deduction at source – Directed to complete the process of refund along with applicable interest within a period of two weeks from the receipt of the order . [ S. 143(1), Art , 226 ]

S.241A: Refund- Withholding of refund in certain cases -Notice issued u/s 143 (2)- Refund cannot be withheld – Directed to refund the amount within ten days of receipt of copy of judgement ..[ S. 143(1) ,143 (2), Art , 226 ]

S. 148 : Reassessment –Notice- Failure to file return by the partnership firm – Notice cannot be issued to individual partners to file the return- Notice was quashed .[S.44AD, 139, 147 , Art , 226 ]

S. 147 : Reassessment – Survey – Various documents – Business connection in India- Notice issued to file the return was held to be valid . [ S. 5(2). 6(3), 9(1)(i), 92CA(3), 148,151, Art , 226 ]