S.147: Reassessment-After the expiry of four years-Amalgamation-Reassessment orders passed under section 144 read with section 147 in name of non-existing entity is quashed and set aside.[S. 144, 148, 292B, Art. 226]

S. 144C : Reference to dispute resolution panel-Appellate Tribunal-Remand-Even in partial remand proceedings from Tribunal, Assessing Officer is obliged to pass a draft assessment order under section 144C(1).[S.92CA(3), 144C(1), Art. 226]

S. 144B :Faceless Assessment-Draft assessment order-Principle of natural justice-Order is passed without considering the reply-Matter remanded to the Assessing Officer. [S. 144C, Art. 226]

S. 144B :Faceless Assessment-Principle of natural justice-Opportunity of hearing-Assessment order had been passed five days after last date fixed that too without conducting any proceeding involving assessee, assessment-Order is set aside.[Art. 226]

S. 144B; Faceless Assessment-Principle of natural justice-Opportunity of hearing-Matter remanded.[Art. 226]

S. 143(3): Assessment-Ex-parte order-Change of address-Notice is served by affixing in old address-Order is set aside-Matter remanded-Directed to the Assessing Officer to serve copy of notice to new address and, thereafter affording an opportunity to assessee, pass a fresh order.[S.127, 147, 148, Art. 226]

S. 143 :Assessment-Reassessment-Interest from providing credit facilities to its members and also interest on fixed deposit-Alternative remedy-Writ petition is dismissed.[S.80P, 148, Art. 226]

S. 143(3) : Assessment-Reassessment-After the expiry of four years-Unexplained money-search-Cash payment-Peak amount-Unaccounted investment-Alternative remedy-Writ petition is dismissed.[S. 69A. 115BBE, 143(3), 147, 148, Art. 226]

S. 139A : Permanent account number-Same number is allotted to another person-Income-tax Department was to be directed to forward a letter to CIBIL/other credit information companies informing about issuance of same PAN to assessee as well as to other person. [Art. 226]

S. 132 : Search and seizure-Satisfaction note did not disclose any information which the authorities to have reason to believe were satisfied-Search and seizure action is quashed-Revenue may utlise the information or material in such proceedings as they may be so advised and to utilise the information or material in such proceeding against the assesse as is permissible in law. [S. 132(1)(a) to (c), Art. 226]