S. 153C : Assessment-Income of any other person-Search-Violation of principle of natural justice-Responded to notice-Order was set aside. [S. 132, 142(1), Art. 226]

S. 150 : Assessment-Order on appeal-Reassessment-Deemed dividend-Addition deleted-Finding-Direction-Left open for the Assessing Officer in the hands of share holders-Order cannot be construed as direction. [S. 147, 148, 153, Art. 226]

S. 147 : Reassessment-Failure to show remuneration and interest on capital received from partnership firm-Reassessment notice was quashed. [S. 28(i), 148, Art. 226]

S. 147 : Reassessment-Capital gains-Profit on sale of property used for residence-Investment in six residential flats-Change of opinion-Reassessment is not valid. [S. 45, 54, 148, Art, 226]

S. 147 : Reassessment-Speaking order-Order passed without passing a speaking order-Order was set aside-Directed to pass speaking order [S. 143(3), 148, Art. 226]

S. 147 : Reassessment-Bad debt-Rural branch-Withdrawal of claim in subsequent year-Reassessment is not valid. [S. 36(1)(viia), 148, Art. 226]

S. 147 : Reassessment-With in four years-Sale of shares-Business income-Capital gains-Change of opinion-Reassessment notice was quashed. [S. 28(i), 148, 154, Art. 226]

S. 147 : Reassessment-With in four years-Speculative transactions-loss of cancellation of forward contract-Change of opinion-Reassessment notice was quashed. [S. 43(5), 148, Art. 226]

S. 147 : Reassessment-With in four years-Depreciation-Information from Directorate of Income Tax, Intelligence & Criminal Investigation-Goodwill, trademarks and patents and Brands-Reopening of assessment on basis of very same material to take a different view was not justified-Reassessment notice was quashed. [S. 32, 148, Art, 226]

S. 147 : Reassessment-With in four years-Interest free loans to sister concern-Charge of interest-Change of opinion-Reassessment notice was quashed. [S. 36(1)(iii), 148, Art. 226]