S. 158BB : Block assessment-Computation-Undisclosed income-Particular income did not fall within the period of block assessment-Amount not assessable. [S. 260A]

S. 153C : Assessment-Income of any other person-Search-No incriminating material-Satisfaction notes had not recorded any reasons-SLP of revenue dismissed on account of delay and also on merits. [Art. 136]

S. 153A: Assessment-Search-No incriminating material found during search-Completed assessment cannot be interfered with.[S.260A]

S. 153: Assessment-Reassessment-Limitation-Order giving effect to the order of Tribunal-Transfer Pricing-Raising demand Order raising demand contrary to order of Tribunal-Order set aside.[S. 92CA, 153(3), 156, 254(1), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without considering reply of assessee-Not valid.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without giving assessee opportunity to be heard-Not valid.[S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reasons for notice not disclosed-Reassessment notice quashed and set aside.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Opportunity of hearing was not given-Strictures-Obiter dicta-Matter remanded.[S. 147, 148, 148A(b) 148A(d), Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Notice sent to registered e-mail account of assessee from web portal of Department-Notice valid-Mentioning of Officer’s name curable defect and would not vitiate notice and proceedings-Writ petition dismissed. [S. 130, 151A,144B, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to provide personal hearing-Violation of statutory condition and principles of natural justice-Order of single judge affirmed. [S. 147, 148, 148A(b), 148A(d), Art. 226]