S. 145 : Method of accounting-Rejection of books of account-Equity trading, derivatives trading and real estate investment-Deletion of addition by the Appellate Tribunal-Question of fact.[S. 144, 260A, Code of Civil Procedure, 1908. S 100]

S. 144C : Reference to dispute resolution panel-Limitation-Notice by Dispute Resolution Panel four years after direction by Tribunal-Barred by limitation-High Court has power to quash show-cause notice-Decisions of single judge affirmed-SLP is granted to the Revenue. [S. 92C, 92CA, 144C(13), 153, 254(1), Art. 136]

S. 144B : Faceless Assessment-Order was passed within short period of two days from issuance of notice-Violation of principle of natural justice-Assessment order was quashed and set aside.[143(3), Art. 226]

S. 144B : Faceless assessment-Vested right to personal hearing-If it has been requested for-Order was quashed and set aside. [S. 144B(7)(viii), Art. 226]

S. 144 : Best judgment assessment-Principle of natural justice-Order set aside. [S. 144B, Art. 226]

S. 143(3) : Assessment-Jurisdictional issue-Notice issued by an authority who had no jurisdiction at relevant time-Participated in the proceedings-Issue of notice under section 143(2) is not procedural irregularity-Order of Tribunal quashing the order was up held. [S. 143(2), 292BB]

S. 143(2) : Assessment-Notice-Fringe benefits tax-Notice issued after six months from end of relevant financial year-Order of Tribunal quashing the assessment order was affirmed.[S. 115WE, 158BC]

S. 127 : Transfer of case-No show cause notice was issued-Matter remanded to Commissioner for passing speaking order after affording opportunity of hearing.[S. 148, 148A(d), Art, 226]

S. 119: Central Board of Direct Taxes-Application for condonation-Return-Bonafide reasons-Delay in filing of return was condoned-Allowed to file the return within specified time. [S.119(2b), 139(1), Art. 226]

S. 92B : Transfer pricing-Corporate guarantee-Overseas Associated Enterprises-Matter remanded by the Tribunal-Amendment made to provisions of section 92B, by the Finance Act,2012 with retrospective effect from 1-4-2002-Order of High Court which affirmed the order of tribunal is affirmed-SLP of the assessee is dismissed [S.92C, Art. 136]