S. 147 : Reassessment-After the expiry of four years-Real estate business-Sale between related parties-No enquiry was made in the course of original assessment proceedings-New information based on Tribunal judgement-No true disclosure of material facts-Reassessment notice was held to be valid. [S. 40A(2)(b), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-The four-year period not from the disposal of appeal by CIT (A)-Third proviso-Reassessment is held to be not valid-Reassessment was held to be not valid-Appeal-Consistence view taken in favour of assessee-Appeal is not maintainable. [S. 148, 260A]
S. 147 : Reassessment-After the expiry of four years-Incorrect and misleading particulars-Reassessment notice is justified-Writ is not maintainable. [S. 43B(c), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Incorrect and misleading particulars-Reassessment notice is justified-Writ is not maintainable. [S. 43B(c), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Survey-Search-Failure to disclose material facts-Information from Investigation wings-Bogus accommodation entries-Reassessment notice was held to be justified. [S. 132, 133(6), 147, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Amalgamation-No failure to disclose material facts-Reassessment notice was held to be not valid. [S. 2(IB), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Set-Off of short-term capital gains against business income-No failure to disclose material facts-Disclosure was mentioned in the assessment order-Reassessment notice was quashed. [S. 10A, 10AA, 143(3), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Tangible material-Accommodation entries-Bogus companies-Information from investigation wing-Reassessment notice is valid. [S. 143(3), 148, Art. 226]
S. 144C : Reference to dispute resolution panel-Violation of principle of natural justice-Order was set aside. [Art. 226]
S. 144C : Reference to dispute resolution panel.-Draft assessment order-Alternative remedy-Writ petition was dismissed. [S. 253, Art. 226]