S. 147 : Reassessment-Interest paid and received-Capital receipt-Change of opinion-Reassessment is bad in law. [S. 4, 36(1)(iii), 148, 260A]

S. 147 : Reassessment-With in four years-Donation-CSR expenditure-Change of opinion-Reassessment notice and order disposing the objection is quashed. [S. 37(1), 80G, 147, 148, Art. 226]

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]