S. 148 : Reassessment-Notice-Notice was not issued at last known address of assessee-Participated in reassessment proceedings despite not having been issued or served with notice under section 148 in accordance with law would not constitute a waiver of said jurisdictional requirement-Reassessment is bad in law. [S. 147, 292BB]

S. 148 : Reassessment-Notice-Issue of notice in the name of dead person-Notice was quashed. [S. 131(IA), 147, 159, 292BB, Art. 226]

S. 148 : Reassessment-Recorded reasons not furnished-Reassessment is bad in law. [S.147]

S. 147 : Reassessment-Change of opinion-Manufacturing business-Loss on sale of shares-Business loss or capital loss-Reassessment was quashed on the ground of change of opinion. [S. 28(i), 45, 148]

S. 147 : Reassessment-Business expenditure-Royalty-Reassessment was quashed on the ground that the AO could not have revisited the same issue on the pretext that a binding decision was overlooked. [S. 37(1), 148]

S. 147 : Reassessment-Change of opinion-Operational expenses-No new facts-Reassessment is held to be not valid. [S. 147]

S. 147 : Reassessment-Method of accounting-Estimation of profit-Reassessment is held to be not valid. [S. 145, 148]

S. 147 : Reassessment-After the expiry of four years-Research and development expenditure-Change of opinion-Reassessment notice in respect of first ground was up held and in respect of second ground is held to be not valid. [S.133A, 148, Art. 226]

S. 145 : Method of accounting-Valuation of shares-No substantial question of law. [S. 260A]

S. 145 : Method of accounting-Set aside order by Appellate Tribunal-Fresh order passed by the Assessing Officer-Order of Tribunal is affirmed. [S.254 (1)]