S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Approval of resolution plan under IBC-The notice issued under Section 148, both dated 30-6-2025, as well as consequential orders/notices, were quashed and set aside. [S.148, 148A(b), 148A(d), The Insolvency and Bankruptcy Code, 2016, S.31, 238, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Broken period interest on purchase of HTM securities-Pendency before the Supreme Court-Reassessment notice and consequential orders were quashed.[S.37(1), 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Agricultural land-Land beyond 8 km from municipality-Not a capital asset-Reopening without verification is invalid.[S. 2(14)(iii), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Writ petition-Failure to respond to notice under section 148A-Extraordinary jurisdiction not to be exercised. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-existent entity-Company had amalgamated with assessee-company with effect from 1-4-2005 and the Assessing Officer was duly informed; notice under section 148 issued against amalgamated non-existent entity was without jurisdiction and assessment was non-est. [S. 147, 148, 148A(b), 226]

S. 148: Reassessment-Notice-Notice issued in the name of a non-existent company after conversion into an LLP-Notice and reassessment proceedings void ab initio.[S. 68, 147, Limited Liability Partnership Act, 2008, S.58(1),Art. 226]

S. 148 : Reassessment-Notice-Challenge to notice-Petition filed at a belated stage after seven months-Interim relief refused.[S. 143(3), 147, Art. 226]

S. 148 : Reassessment-Service of notice-Change of address not intimated-Notice quashed on peculiar facts.[S. 148A(b), 148A(d), Art. 226]

S. 148: Reassessment-Disposal of objections-Fresh objections raised by the assessee not considered despite specific direction of the Court-Order disposing of objections was quashed, and the matter remanded to the Assessing Officer. [S. 147, 151, Art. 226]

S. 147: Reassessment-Formation of belief by Assessing Officer-The Assessing Officer acted on directions of superiors without forming an independent belief that income had escaped assessment; as mandated under section 147, reassessment was invalid.[S. 92C, 148, 260A]