S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notices issued u/s 148 on or after 1-4-2021 relating to assessment years 2013-14 and 2014-15-Time limit-Finance Act, 2021 which came in to effect from 1-4-2021-TOLA applied to pre-amended law as applicable till 31-3-2021-Notices and all subsequent proceedings are quashed-Interpretation of taxing statutes-Legislative intent.[S. 147, 148, Art. 226]
S. 148 : Reassessment-Notice-Limitation-Factual finding-Dispatch date-High Court dismissed on the ground that no substantial question of law-SLP is dismissed. [S. 147, Art.136]
S. 148 : Reassessment-Notice-Limitation-Factual finding-Dispatch date-No substantial question of law.[S. 147, 260A]
S.147: Reassessment-Best judgment assessment-Order passed in the name of legal heir without granting an opportunity of person hearing-Order is not valid.[S. 144, 148, Art.226]
S. 147: Reassessment-Within four years-Cash credit-Share premium-No tangible material-Reassessment is bad in law.[S.2(24)(xvi), 56(2)(viib), 68, 143(1), Art. 226]
S. 147: Reassessment-With in four years-Shah commission report-No tangible material-Reassessment is quashed. [S. 143(1), 148]
S. 147 : Reassessment-Faceless Assessment-Principle of natural justice-Reasons not provided-Reassessment is not valid-Respondent may proceed in accordance with law. [S.14B, 148, Art. 226]
S. 147 : Reassessment-Long term capital gains-Penny stocks-Reassessment notice is valid-Sanction of specified authority-Not raised earlier-Plea is not entertained-Reasons and satisfaction note is not furnished to the assessee-Directed to dispose the objection by passing a speaking order. [S. 10(38), 45, 148, 151, Art. 226]
S. 147 : Reassessment-Change of opinion-Charitable trust-Accumulation of income-Fund pending utilization-Examined in the course of regular assessment proceedings-Reassessment is bad in law. [S 11, 12(1), 13, 148, 260A]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice based on Audit objection-Reassessment notice and order disposing the objection is quashed [S. 55, 148, Art. 226]