S. 151 : Reassessment-Sanction for issue of notice-Specified authority-Grant of approval under section 151 to be in consonance with extended time limits Approval granted by Joint Commissioner not compliant with provisions Notice and assessment order invalid.[S. 147, 148, 149(1)(b), Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Limitation-Notice issued beyond six years-Time spent by assessee in earlier litigation can neither be excluded nor can be claimed to result in extension of limitation period-Notice without sanction from prescribed authority-Notices and order invalid.[147, 148, 148A(b), 148A(d), 149(1)(b), 151(ii), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Bogus purchase-Accommodation entries Unexplained income-The Assessing Officer is not required to conclusive determine escaped income at threshold stage-Order and notice for reopening assessment up held. [S. 69, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Bogus purchases-Accommodation entry providers-Assessing Officer not required to conclusively determine escaped income at threshold stage Order and notice for reopening assessment upheld-Issue regarding jurisdiction of Assessing Officer to initiate reassessment proceedings in faceless assessment regime is no more res integra-Writ petition was dismissed. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Search and seizure-Asset-Limitation-Six or ten assessment years preceding search for which assessment can be reopened-Asset-Assessment year 2016-2017 fell beyond the block of six years the notice issued under section 148 and the reassessment proceedings under section 147 initiated pursuant thereto were set aside. [S. 132, 132A, 147, 148, 148A(b), 148 A(d), 153A(1), proviso 4.]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Political parties-Approval without application of mind-Assessing Officer restrained from enforcing final assessment order without leave of court. [S. 13A. 147, 148, 148A(b), 148A(d), 151, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principles of natural justice-Opportunity of personal hearing was not granted-Assessment order, consequential demand and penalty notices set aside Matter remanded for fresh disposal.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Reinitiation of reassessment proceedings already Reassessment action on same reasons-Reassessment notice and order quashed. [S. 68, 147, 148 148A(b) 148(A)(d), Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Bogus purchases-Accommodation entry providers-Assessing Officer not required to conclusively determine escaped income at threshold stage Order and notice for reopening assessment upheld-Issue regarding jurisdiction of Assessing Officer to initiate reassessment proceedings in faceless assessment regime is no more res integra-Writ petition was dismissed-SLP of assessee dismissed. [S. 147, 148, 148A(b), 148A(d), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-High Court holding writ will not lie and grievances on merits to be agitated by assessees in reassessment proceedings before Assessing Officer-Supreme Court Concession of Department before Supreme Court in UOI v. Rajeev Bansal (2024) 469 ITR 46(SC) that all notices issued on or after 1-4-2021 would have to be dropped as they would not fall for completion during period prescribed under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020-Notices dated 25-6-2021 quashed.[S. 147, 148, 148A(b), (d) Art, 226.]