S. 147 : Reassessment-After the expiry of four years-Seeking clarification-Retention money-No failure to disclose material facts-Reassessment is bad in law. [S. 148, Art, 226]

S. 147 : Reassessment-After the expiry of four years-Directed to pass speaking order while disposing the objections after considering the objections of the assessee-Assessment order was quashed and set aside. [S. 148, Art. 226]

S. 144C : Reference to dispute resolution panel-Power of enhancement-Any matter relating to assessment-Writ was dismissed. [S.92C, 144C(8), Art, 226]

S. 144B : Faceless Assessment-Cash credits-Violation of principle of natural justice-Two days’ time was not granted-Draft assessment order was not provided-Assessment order was set aside. [Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Opportunity of personal hearing was not granted-Order was set aside-Directed the Assessing Officer to pass a reasonable order in accordance with law. [S. 143(3), 144B(7), Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Without affording personal hearing-COVID-19-Order was set aside and remanded back for adjudication a fresh. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-No show cause notice and draft assessment order was issued-Assessment order was set aside and remanded back to Assessing Officer. [Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order was set aside and remanded. [Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-No draft assessment order was passed-Order was set aside. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order was set aside and remanded with the direction to pass a reasoned order in accordance with law. [S. 143(3), 144B(7), Art. 226]