S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-Resident-Agreement bifurcating licence fee between live feed and recorded content-Receipt not Liable to tax in India-Notices and order is quashed.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless Assessment-Violating principles of natural Justice-Failure to grant minimum of seven clear working days to respond to show-cause notice-Non-compliance with standard operating procedure-Matter remanded to faceless assessment unit to pass orders after considering reply of assessee. [S.144, 144B(6)(vii), 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Monetary limitation-Sold by Co-owners-Less than Rs.50 lakhs-Notice and order is set aside.[S. 148, 148A(b), 148A(d), 149(1) (b), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Service of notice on address given by assessee and delivery report received-Service of notice is valid. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice under erstwhile provision after coming in to force of new provisions-Directions of Supreme Court cannot be construed as warrant to reopen concluded proceedings which had attained finality-Notices and order quashed. [S. 148, 148(A)(b), 148A(d), Art. 226]

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]