S.234E: Fee – Default in furnishing the statements – Provision for levy of late fee for delay in filing — Valid — Intimation calling for payment of late fee for delaying filing of return — Not sustainable for periods prior to June 1, 2015 [S. 200A, Art , 226 ]

S. 151 : Reassessment – After the expiry of four years – Sanction for issue of notice – Recording of separate reasons not necessary – Reassessment notice is held to be valid . [ S. 147, 148 , Art , 226 ]

S. 147 : Reassessment –With in four years- Where the necessary details were disclosed, reopening is not valid. [ S. 148, Art , 226 ]

S. 147 : Reassessment –With in four years- Where the necessary details were disclosed, reopening is not valid. [ S. 54, 148, Art , 226 ]

S.147: Reassessment – Two assessment years reopened – One with in four years – One after the expiry of four years – Condition Precedent — Primary facts necessary for assessment fully and truly disclosed — AO had applied his mind – Not open for the AO to reopen assessment based on very same material and to take a different view – Notices for reopening on change of opinion – Invalid [S. 148, Art , 226 ]

S.147: Reassessment – After the expiry of four years – Condition Precedent — Notice not specifying failure to disclose any material facts truly and fully by assessee — Notice and subsequent order invalid. [S. 148, Art , 226 ]

S. 144B : Faceless Assessment – Contention of denial of opportunity of personal hearing requested by Assessee — Assessment order stayed.[ Art , 226 ]

144B: Faceless Assessment –Mandatory condition – Assessment order passed without passing the draft assessment order – Assessing Officer was directed to pass a fresh order , after complying with requirement of section 144B .[ S. 143 (3), Art , 226 ]

S. 143(3) : Assessment –Show cause notice granting time of only four days – Assessment order passed in violation of principles of natural justice to be set aside. [ Art , 226 ] S. 143(3) : Assessment –Show cause notice granting time of only four days – Assessment order passed in violation of principles of natural justice to be set aside. [ Art , 226 ]

S. 127 : Power to transfer cases – Assigning of reasons in notice — Search proceedings showing that assessee residing in Nagaland and had financial interests in Kerala — Transfer for purposes of co-ordinated investigation — Cogent and credible reasons assigned in notice — Notice sent to registered office in Kerala and received by Assessee — Order for transfer valid .[S. 132, ITR 127, Art, 226 ]