S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Not Typographical error-Sanction for issue of notice-Principal commissioner-Non application of mind- Approval under section 151 granted without proper application of mind – Notices and orders quashed. [S. 148 148A(b), 148A(d), 151, Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-More than three years from end of relevant assessment year after obtaining approval from Chief Commissioner-Chief Commissioner was not a specified authority under clause (ii) of section 151-Reassessment notice and order disposing the objection is quashed. [S. 148, 148A(b), 148A(d), 151(ii), 195, Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-On money payment for purchase of a flat-Search on builder-No material-Notice and order disposing the objection is quashed and set a side. [S. 148, 148A(b), 148A(d), Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Penny stock-Fictitious loss-Cash credits-Notice and order is quashed.[S. 148, 148A(b), 148A(d), Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-House wife-Property purchased by husband-Joint holder-Reassessment notice and order disposing the objection is quashed. [S.69B, 148, 148(A)(b), 148A(d), Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-Order is quashed and set aside-Directed to pass a speaking order. [S. 68, 143(1), 148A(b), 148A(d), Art. 226
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Corpus donation-Revenue audit objection-Reopening is justified-Writ petition is dismissed. [S. 11, 143(3) 148, 148A(b), 148A(d), Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains-Full value of consideration-Stamp valuation-Directed to file proper reply.[S. 148, 148A(b), 148A(d), Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains-Change of opinion-Reassessment notice and order disposing the objection is quashed.[S. 148, 148A(b), 148A(d), Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Profit attribution-Revision order is set aside by the Tribunal-Change of opinion-Notice and order disposing the objection is quashed-DTAA-India-Malaysia. [S.143(3), 148, 148A(b), 148A(d), 263,art. 5, Art. 226]