S. 147 : Reassessment-After the expiry of four years-Sale of shares-Company-Failure to disclose fully and truly all material facts-Burden on Assessing Officer. [S. 56(2)(vii)(c)(ii), 148, Art. 226]

S. 144B : Faceless Assessment-Variation in draft assessment order-Assessee must be given opportunity to be heard. [S. 144B(1)(xvi)(b), Art, 226]

S. 144B : Faceless Assessment-Variation in income-Objections pending disposal before Dispute Resolution Panel-Assessment order set aside. [S. 143(3), 144C(3), Art, 226].

S. 144B : Faceless Assessment-Request for personal hearing-Video Conferencing Facility proving to be inadequate-Assessment order not valid-Directed to hear through Video conference on fixing the time. [S. 143(3), 144B(7)(vii), Art, 226]

S. 144B : Faceless Assessment-Draft assessment order-Violation of natural justice-Two days time was granted-Personal hearing not granted-Order of assessment is not valid-Matter remanded. [S. 114B(1)(xvi), Art, 226]

S. 143(3) : Assessment-Order passed without giving an opportunity of personal hearing-Order is not valid-Assessment order was set aside and directed the Assessing Officer provide personal hearing through video conferencing. [S. 143(2), Art. 226]

S. 143(3) : Assessment-Alternative remedy-Dismissal of earlier writ on ground of alternative remedy of appeal-Dismissal of revision petition-Not entertained. [S. 246A, 264 (7), Art. 226]

S. 143(3) : Assessment-Principle of natural justice-Scrutiny Assessment-Issuance of show-cause notice prior to finalisation of order of assessment is mandatory-Orders were treated as show cause notice-Directed to file replies within a period of six weeks. [S. 142(1), 143(2), 143(3), Art. 226]

S. 132B : Application of seized or requisitioned assets-Seizure of cash-Delay in release of cash beyond period laid down in Section-Interest payable for such delay till date of payment. [S. 132B(4)(b),153A, Art. 226]

S. 132B : Application of seized or requisitioned assets-Cash stolen-Cash deposited in Court of Judicial Magistrate-Income tax proceedings pending-Cash could not be returned to assessee. [S. 131, 131(IA), 132, Art. 226]