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]

S. 148 : Reassessment-Notice-Notice served at wrong Village Address-The service of a valid notice is condition precedent for the validity of notice and the foundation for the initiation of reassessment proceedings-Notice and consequent reassessment proceedings set aside. [S. 142(1), 147, Art. 226]

S. 147 : Reassessment-Assessment order-Notice of demand issued towards differential amount of tax payable inclusive of interest-Demand notice contrary to Assessment order and therefore, unsustainable and quashed [S.144B, 148, 156, Art. 226]

S. 147 : Reassessment-Faceless Assessment-Notice issued by Jurisdictional Assessing Officer-Department directed to file Affidavit-in-position-Stay of notice until disposal of writ petition or further order whichever is earlier.[S. 119, 144B,148,151A, Art. 226]

S. 147: Reassessment-Faceless Assessment-Notice-Circulars and instructions-Cannot override statutory provisions-Notice issued by Jurisdictional Assessing Officer without jurisdiction is set aside. [S. 119, 144B(7), 144B(8), 148, 151A, Art. 226]

S. 147 : Reassessment-With in four years-Rejection of objections-No final determination of tax liability-Writ petition is dismissed.[S. 37(1), 148, Art. 226]

S. 147 : Reassessment-Notice-Faceless Assessment-Notice issued by jurisdictional Assessing Officer-Contravention of statutory provisions prescribed for Faceless Assessment-Notice and consequential orders without jurisdiction and set aside. [S.119, 120, 144B(7), 144B(8) Art. 226]

S. 147 : Reassessment-After the expiry of four years-Survey-Suppression of sales-Information of Investigation Wing of Sales-Tax Department-Failure to make independent Inquiry by Assessing Officer-Reassessment is invalid.[S.133A, 143(3), 148, 260A]