S. 147 : Reassessment-Issue of notice under section 143(2) prior to disposal of objections-Directed to keep the notice in abeyance. [S. 143(2), 148, Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Income from business-Income from house property-Developing, operating and maintaining information technology parks-Reassessment is held to be not valid. [S. 22, 28(i), 80IA(4), 148]

S. 147 : Reassessment-Best judgment assessment-Principles of natural justice-Amalgamation-Unable to file returns of merged company en E-Portal-No opportunity to respond to notice and raise its objections to reasons-Order quashed and matter remanded. [S. 144 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment is held to be not valid. [S. 80IA, 148]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts- Audit objection-Barred by limitation. [S. 148, 153, 271(1)(c)]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Limitation-Assessment not Under Section 143(3)-Limitation for notice is six years-Notice of reassessment on basis of protective assessment is valid. [S. 143(1), 148]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts- Change of opinion-Tax deducted at source-Notice and reassessment is held to be invalid. [S. 148]

S. 143(3) : Assessment-Cash credits-Unexplained money-Estimation of profit-Estimation of profit too 2 Per cent of total credits held to be justified. [S. 68, 69]

S. 142(2A) : Inquiry before assessment-Special audit-Nature of business and volume and complexity of accounts and multiplicity of transactions-Order directing special audit is proper. [S. 142(1), Art. 226]

S. 132 : Search and seizure-Writ-Warrant of Authorisation-High Court can find out if there was reason to believe-Cannot determine whether reasons were adequate. [R. 112(1), 112(2)(c), Art. 226]