S. 143(3) : Assessment-Search-On money-Trading data found in the cloud-Settlement commission accepting the application in the assessment of declarant-No evidence of on money received by the assessee-Deletion of addition is held to be justified. [S. 68, 69, 115BBE, 132 (4A), 153C, 245D(4), 292C]

S. 143(3) : Assessment-Mismatch-Books of account not rejected-Books of account and Form No 26AS-Advance receipt of amount-The receipts/sales taken by the assessee as per books override the annual statement (26AS)-Addition made by AO was deleted. [S. 4, 44AB, 145, Form No 26AS]

S. 143(3) : Assessment-Jurisdiction-The ITO, Ward 1(2), Jabalpur was not having jurisdiction over the case of the assessee notice under s. 143(2) issued by him was invalid-Assessment under s. 143(3) framed by the jurisdictional AO at Bilaspur on the basis of the notice under S 143(2) issued by him after the limitation period cannot be sustained-Order was quashed.[S. 2(7A), 120, 127, 143(2)]

S. 143(3) : Assessment-Unaccounted receipts-On money-Land owner-No joint venture-Sale of land-No evidence was found-Dumb documents-Excel sheet found in third party premises-Order of Settlement Commission-Addition was deleted. [S. 132(4), 132(4A), 153C, 245C, 245D(4), 292C, Rule, 9, Companies Act 1956, S.209]

S. 143(3) : Assessment-Failure to produce vouchers-Disallowance of 20% of expenses was confirmed-Other grounds are rejected-Order of CIT(A) is affirmed with minor modification. [S. 250]

S. 143(3) : Assessment-Protective Assessment-No statutory authorisation but recognised by Courts-Addition in hands of firm not attaining finality-Protective assessment sustainable.

S. 143(3): Assessment-Amalgamation of companies-Order in the name of a non-existent company-Assessment framed in name of amalgamated company-Held to be invalid.

S. 220 : Collection and recovery – Assessee deemed in default – Levy of interest – Order set aside and remanded – Interest payable from fresh assessment order [ S. 220(2), 254(1) ]

S. 143(3) : Assessment-Validity-Assessment pursuant to revision order of CIT-Additions made with respect to issues out of the subject matter of revision order not justified-Deletion of addition. By CIT(A) is justified. [S. 263].

S. 143(2): Assessment-Notice-Validity-Notice issued by Assessing Officer by E-Mail and affixture on same date-Notice served through E-mail taken as delivered on same day-Notice not defective. [S. 143(3)]