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]

S.148 : Reassessment-Notice-After approval of resolution plan by NCLT for a period prior to approval of resolution plan-Notice is quashed.[S. 147 Insolvency and Bankruptcy Code, 2016, S.31, Art. 226]