S. 153A : Assessment-Search-No incriminating material was found-Assessment was completed on the date of search-Assessment order and notice of demand was held to be not valid. [S. 132, 156, Art. 226]

S. 153A : Assessment-Search-Block assessment-Natural justice-Electronic documents-Copies of panchanama-Opportunity of cross examination of persons whose statements were used against the assessee-Assessment order was set aside and matter remanded. [S. 132, 132(4) Indian Evidence Act, 1872, S. 65B]

S. 153 : Assessment-Reassessment-Limitation-Limitation would commence from date of passing of order by competent Authority or Court properly signed and sealed by court and communicated to parties-Mere filing of appeal will not preclude competent Authority from proceeding under law. [S.143(3)]

S. 149 : Reassessment-Time limit for notice-Interim stay of proceedings-Dismissal of writ petition-Appeal pending before Supreme Court-Reassessment was not barred by limitation-Alternative remedy-Writ is not maintainable. [S. 147, 148, 153, Art. 226]

S. 148 : Reassessment-Notice-Service of notice-Question of fact-No substantial question of law. [S. 147, 260A]

S. 148 : Reassessment-Notice-Amalgamation-Notice issued after amalgamation in name of erstwhile company-Similarity in names but Permanent Account Number the same-Bona fide mistake-Correcting the mistake and final assessment order was passed-Order was held to be valid. [S. 147, 292B]

S. 147 : Reassessment-Free trade zone-Disallowance of expenditure-Reassessment notice was held to be justified. [S. 10A, 148, Art. 226]

S. 147 : Reassessment-Foreign currency-Interest-Professional fees-Consulting fee etc-Reassessment notice was held to be justified. [S. 37(1), 148, Art. 226]

S. 147 : Reassessment-With in four years-Insurance business-Profit on sale of investments-Prior to assessment year 2011-12 not liable to tax-First Schedule, Rule 5-Provision of section 115JB which enables companies to compute book profit are not applicable to insurance companies-Reassessment notice was quashed. [S. 44, 115JB. 148, Art. 226]

S. 147 : Reassessment-Method of accounting-Estimate of income-Statement of manager operations-Reopening was held to be justified. [S. 145, Art. 226]