S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Risk Management Strategy-Information Received From Director (Investigation And Criminal Intelligence)-Suffice requirement of information-Consideration for moveable property excess of Rs 50 lakhs-Sanction form Principal Commissioner-Reassessment notice is valid.[S. 147, 148, 148A(b), 148A(d), 149(1)(b), 151, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternate remedy-Not absolute bar for filing writ petition-Writ petition is admitted.[S. 147 148, 148A(b), 148A(d),246A, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed in Permanent Account Number which had been surrendered-Direction of single judge to file representation-Notice and order set aside-Directed to pass speaking order.[S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Return filed under new Permanent Account Number as a sole proprietor-Notice issued in name of erstwhile firm-Notice and order is quashed.[S. 148, 148A(b). 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Directed to supply requested material.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Material forming basis for such belief must be furnished-Writ is maintainable.[S.148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cancellation of old Permanent Account Number card and obtaining of New Permanent Account Number card-Intimated to Income-Tax Authorities-Notice referring to old Permanent Account Number card-Notice is not valid-Obiter : The Income-tax authorities ought to prominently display the steps for cancellation of a permanent account number on their website apart from sending a link for cancellation in the covering letter when a permanent account number is provided to an assessee. [S. 147, 148 148A(b) 148A(d), Art. 226].

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Sanction-Granted by Principal Commissioner Notice and consequent proceedings is held to be invalid. [S. 148A(b) 148A(d), 151(ii), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to grant minimum of seven days’ time to file reply to show-cause notice-Notice and order is set aside.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Notices issued on or after 1-4-2021-Beyond six years from end of relevant assessment year-Barred by limitation. [S. 148, 148A(b), 148A(d) 149(1), Art. 226]