Validity of Order of Reassessment passed by AO without disposing the objection raised by the assessee
Disallowance u/s 40A(3) if Cash payments exceeding prescribed limit is done due to exceptional circumstances
Non-issuance of notice u/s 143(2) for reassessment will make entire procedure adopted for escaped assessment procedure void
Completed assessments could not be interfered by AO while making assessment under section 153A in absence of some incriminating material unearthed during search.