S. 153C : Assessment-Income of any other person-Search-Limitation-Block period Ten-year block period-Notice u/s 148 dated 31-3-2023-Notice for Assessment year 2013-14 is not sustainable. [S. 132, 147, 148, 149(1) 153A, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Death of assessee-Intimation of death to Department-Order and consequent notice issued in name of deceased assessee-Notice is void and invalid.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-Resident-Agreement bifurcating licence fee between live feed and recorded content-Receipt not Liable to tax in India-Notices and order is quashed.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless Assessment-Violating principles of natural Justice-Failure to grant minimum of seven clear working days to respond to show-cause notice-Non-compliance with standard operating procedure-Matter remanded to faceless assessment unit to pass orders after considering reply of assessee. [S.144, 144B(6)(vii), 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Monetary limitation-Sold by Co-owners-Less than Rs.50 lakhs-Notice and order is set aside.[S. 148, 148A(b), 148A(d), 149(1) (b), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Service of notice on address given by assessee and delivery report received-Service of notice is valid. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice under erstwhile provision after coming in to force of new provisions-Directions of Supreme Court cannot be construed as warrant to reopen concluded proceedings which had attained finality-Notices and order quashed. [S. 148, 148(A)(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-After the expiry of four years-Audit objections-Non-existence of tangible material-Order passed dropping the proceedings-Subsequent corrigendum to order under Section 148A(d) for issue of notice-Change of opinion-Review same material impermissible-Notice via corrigendum to order and consequent reassessment proceedings unsustainable.[S. 147, 148, 148A(b), 148A(c), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information from Investigation Wing-Alternative remedy-Statutory appeal-Writ petition is dismissed. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information from Investigation Wing-Alternative remedy-Statutory appeal-Writ petition is dismissed-SLP of assessee is dismissed. [S. 147, 148, 148A(b), 148A(d), Art. 136]