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]

S. 148 : Reassessment-Notice-Amalgamation of companies-Fact intimated to Income-tax authorities-Notice in name of transferor company which had ceased to exist-Not valid.[S. 147, Art. 226]

S. 148 :Reassessment-Notice-Notice issued after approval of resolution plan under IBC Code, 2016-Not valid.[S. 147, Insolvency and Bankruptcy Code, 2016, S.7, 31, Art. 226