S. 153A : Assessment-Search or requisition-Excise Officials while conducting vehicle inspection at check post, found that assessee was carrying cash of Rs. 50 lakhs without any proper supporting documents-F.I.R. was registered and amount was also seized and deposited with Court of Judicial Magistrate First Class-Inspector of Police, Income-tax authorities had issued summons to assessee under section 131, seeking to explain source of said amount-Proceedings were inisiated by the revenue Authorities-Petition was filed to hand over the cash seized to the tax officials-Petition was allowed [S. 132A, 132B, Criminal Procedure Code, 1973 S. 451]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Writ petition filed by assessee challenging consequential notice issued under section 148 on 30-6-2021-Notice issued [S. 148, Taxation and Other laws. (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3(1), Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Information from investigation wing-Reassessment was quashed. [S. 143(3), 148]

S. 147 : Reassessment-After the expiry of four years-Non-compete fee-Capital gains or business income-Material was available at the time of oeiginal assessment-Reassessment notice is held to be not valid. [S. 28(va), 45, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Scientific research expenditure-Petition was withdrawn [S. 35(1)(ii), 148, Art. 226]

S. 145 : Method of accounting-Valuation of closing stock-Estimation of gross profit-Produced books of account-Order of Assessing Officer set aside. [S. 133A, 143(3)]

S. 145 : Method of accounting-Estimation of net profit-Interest and depreciation allowed-Question of fact. [S. 260A]

S. 144C : Reference to dispute resolution panel-Submission of assessee not considered-Draft assessment order is set aside with the direction to complete the assessment after considering the response of assessee. [Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Sufficient opportunity was not given-Order of assessment is set aside. [S. 144B(1)(xxii), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Application to file further time to file reply was not considered-Order was set aside. [S.143(3), Art. 226]