S. 148 : Reassessment-Notice-Limitation-Factual finding-Dispatch date-High Court dismissed on the ground that no substantial question of law-SLP is dismissed. [S. 147, Art.136]

S. 148 : Reassessment-Notice-Limitation-Factual finding-Dispatch date-No substantial question of law.[S. 147, 260A]

S.147: Reassessment-Best judgment assessment-Order passed in the name of legal heir without granting an opportunity of person hearing-Order is not valid.[S. 144, 148, Art.226]

S. 147: Reassessment-Within four years-Cash credit-Share premium-No tangible material-Reassessment is bad in law.[S.2(24)(xvi), 56(2)(viib), 68, 143(1), Art. 226]

S. 147: Reassessment-With in four years-Shah commission report-No tangible material-Reassessment is quashed. [S. 143(1), 148]

S. 147 : Reassessment-Faceless Assessment-Principle of natural justice-Reasons not provided-Reassessment is not valid-Respondent may proceed in accordance with law. [S.14B, 148, Art. 226]

S. 147 : Reassessment-Long term capital gains-Penny stocks-Reassessment notice is valid-Sanction of specified authority-Not raised earlier-Plea is not entertained-Reasons and satisfaction note is not furnished to the assessee-Directed to dispose the objection by passing a speaking order. [S. 10(38), 45, 148, 151, Art. 226]

S. 147 : Reassessment-Change of opinion-Charitable trust-Accumulation of income-Fund pending utilization-Examined in the course of regular assessment proceedings-Reassessment is bad in law. [S 11, 12(1), 13, 148, 260A]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice based on Audit objection-Reassessment notice and order disposing the objection is quashed [S. 55, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Authority for Advance ruling-Ruling would apply and be binding only on applicant-Subsequent ruling on other assessee cannot be the basis for reopening of the assessment-DTAA-India-UAE [S. 9(1)(i), 148, 245R, 245S, Art. 4, 10, 11. 13(3)]