S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-existent entity-Company had amalgamated with assessee-company with effect from 1-4-2005 and the Assessing Officer was duly informed; notice under section 148 issued against amalgamated non-existent entity was without jurisdiction and assessment was non-est. [S. 147, 148, 148A(b), 226]

S. 148: Reassessment-Notice-Notice issued in the name of a non-existent company after conversion into an LLP-Notice and reassessment proceedings void ab initio.[S. 68, 147, Limited Liability Partnership Act, 2008, S.58(1),Art. 226]

S. 148 : Reassessment-Notice-Challenge to notice-Petition filed at a belated stage after seven months-Interim relief refused.[S. 143(3), 147, Art. 226]

S. 148 : Reassessment-Service of notice-Change of address not intimated-Notice quashed on peculiar facts.[S. 148A(b), 148A(d), Art. 226]

S. 148: Reassessment-Disposal of objections-Fresh objections raised by the assessee not considered despite specific direction of the Court-Order disposing of objections was quashed, and the matter remanded to the Assessing Officer. [S. 147, 151, Art. 226]

S. 147: Reassessment-Formation of belief by Assessing Officer-The Assessing Officer acted on directions of superiors without forming an independent belief that income had escaped assessment; as mandated under section 147, reassessment was invalid.[S. 92C, 148, 260A]

S.147: Reassessment-Faceless assessment-Objections to reopening-Mechanical disposal of objections-Matter remanded.[S. 144B, 148, Art. 226]

S. 147: Reassessment-Claim was pending in appeal-Claim for deduction under section 10B was pending before the Commissioner (Appeals); reopening proceedings initiated in respect of matters connected with such assessment were not sustainable in view of the third proviso to section 147. [S.10B, 148, 246A, Art. 226]

S.147: Reassessment-After the expiry of four years-Reasons recorded for reopening-Vague reasons relating to alleged unexplained credits, and the Assessing Officer subsequently sought to improve or supplement reasons while disposing of the assessee’s objections-Recorded reasons did not allege any failure on the part of the assessee to disclose material facts-Reopening notice and order rejecting objections were quashed and set aside.[S.68, 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Cash sales-Unexplained money-Income already assessed substantively in another year-Reassessment notice and order disposing of the objection were quashed and set aside.[S. 69A, 148, Art. 226]