S. 148 : Reassessment-Notice-Amalgamation-Notice issued after amalgamation in name of erstwhile company-Similarity in names but Permanent Account Number the same-Bona fide mistake-Correcting the mistake and final assessment order was passed-Order was held to be valid. [S. 147, 292B]

S. 147 : Reassessment-Free trade zone-Disallowance of expenditure-Reassessment notice was held to be justified. [S. 10A, 148, Art. 226]

S. 147 : Reassessment-Foreign currency-Interest-Professional fees-Consulting fee etc-Reassessment notice was held to be justified. [S. 37(1), 148, Art. 226]

S. 147 : Reassessment-With in four years-Insurance business-Profit on sale of investments-Prior to assessment year 2011-12 not liable to tax-First Schedule, Rule 5-Provision of section 115JB which enables companies to compute book profit are not applicable to insurance companies-Reassessment notice was quashed. [S. 44, 115JB. 148, Art. 226]

S. 147 : Reassessment-Method of accounting-Estimate of income-Statement of manager operations-Reopening was held to be justified. [S. 145, Art. 226]

S. 147 : Reassessment-Export oriented undertakings-Survey-Claimed higher profit-Reassessment notice was held to be justified. [S. 10B, 133A, 148, Art, 226]

S. 147 : Reassessment-Search and Seizure-Accommodation entries-Initiation of reassessment proceedings was held to be justified. [S. 68, 132, 148, Art. 226]

S. 147 : Reassessment-With in four years-Information from Investigation wing-Bogus accommodation entries-Notice of reassessment was held to be valid. [S. 131, 148, Art. 226]

S. 147 : Reassessment-With in four years-Share application money-Shell bogus companies-Information from investigation wing-Notice and reassessment was held to be valid. [S. 68, 131, 148, Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Sanction-Non application of mind-Reassessment notice was quashed. [S. 92CA(3), 143(3), 144C, 148, 151, Art. 226]