S. 153C : Assessment-Income of any other person-Search-Notice was issued after considering the objections-Alternative remedy is available-Writ is not maintainable. [Art. 226]

S. 153 : Assessment-Reassessment-Limitation-Issue of two notices-First notice dated 22nd march 2011 on business premises-Second notice on 6th April 2011 on residential premises-First notice was not withdrawn-Order passed on 28th March 2013-Barred by limitation on 31st December, 2011. [S. 147, 148, 153(2)]

S. 149 : Reassessment-Time limit for notice-Issue of notice-Notice dated 31-3 2018-Despatched on same day-1-4-2018 being Sunday Franking was done by postal authorities on 2-4 2018-Notice is not time barred. [S. 147, 148, Art. 226]

S. 147 : Reassessment-Search and seizure-Information from third party-Satisfaction-Validity of issue was notice u/s. 148 was left open to be decided in appeal-Order of single judge was set aside. [S. 132, 148, 153C, 158BD, Art. 226]

S. 147 : Reassessment-With in four years-Value of any benefit or perquisites-On the basis of observation by the CIT (A)-Repayment of loan-Disputed facts cannot be adjudicated in writ proceedings-Reassessment notice is held to be valid. [S. 28(iv), 148, 151, Art. 226]

S. 147: Reassessment-Within four years-Issue of share expenses-Reassessment notice was held to be valid. [S. 148, Art. 226]

S. 147 : Reassessment-Cash credit-Purchases-Non genuine payment-Reassessment notice was held to be valid. [S. 68, 148, Art. 226]

S. 147 : Reassessment-With in four years-Failure to deduct tax at source-Reassessment notice was held to be justified [S. 40(a)(i), Art. 226]

S. 147 : Reassessment-With in four years-Audit objection-Survey-Reassessment notice was held to be valid. [S. 133A, 148, Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Interest income-oversight, inadvertence or mistake committed by the ITO-No fresh material-Reassessment is held to be not valid. [S. 57, 148]