S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Dead person-AO issued notice in the name of deceased assessee in spite of being informed by the petitioner (son of the deceased assessee) to the AO –Notice and subsequent order is quashed and set aside. [S. 148, 148A(b), 148A(d), 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Given only two working days to comply the notice-Notice and order is quashed and set aside. [S.148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Dissolution of firm- AO issued notice u/s 148A in the name of assessee firm on 09-02-2023 which was dissolved w.e.f. 31-03-2016-Notice u/s 148 and subsequent order u/s 148A (d) were to be quashed and set aside. [S. 148, 148A(b), 1488A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by JAO is in contravention of faceless mechanism provided under section 151A-is bad in law.[S.148, 148A(b) 148A(d) 151A(2) Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by Jurisdictional Assessing Officer and not by Faceless Assessing Officer-Notice and consequential orders are quashed. [S. 148, 148A(b), 148A(d),151A(2), Art, 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by JAO is in contravention of faceless mechanism provided under section 151A-is bad in law.[S.148, 148A(b) 148A(d) 151A, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Principle of natural justice-Order is set aside with the direction to pass orders in accordance with law, after affording reasonable opportunity of personal hearing to assessee. [S.68, 148, 148(A)(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice was sent to an Email ID no longer in use-Notice and consequential proceedings are quashed-Matter remanded to Assessing Officer for proper issue of initial notice [S.148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Income from other sources-Gift of property from uncle-Nephew-Relative-Explanation (e) to proviso to section 56(2)(vii) provides that a relative would also include a brother or sister of either of parents of individual-Word ‘nephew’ has not been mentioned cannot be a reason for proceeding on basis that uncle or nephew are not relatives within meaning of Explanation (e) to proviso to section 56(2)(vii)-Reassessment notice is quashed. [S. 56(2)(vii), 148, 148A(b) 148Ad),149(1)(b), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued for assessment year 2013-14, under old regime after expiry of six years-limitation period were barred by limitation. [S. 147, 148, 148A(b), 148A(d), 149, Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S.3, Art. 226]