S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-House wife-Property purchased by husband-Joint holder-Reassessment notice and order disposing the objection is quashed. [S.69B, 148, 148(A)(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-Order is quashed and set aside-Directed to pass a speaking order. [S. 68, 143(1), 148A(b), 148A(d), Art. 226

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Corpus donation-Revenue audit objection-Reopening is justified-Writ petition is dismissed. [S. 11, 143(3) 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains-Full value of consideration-Stamp valuation-Directed to file proper reply.[S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains-Change of opinion-Reassessment notice and order disposing the objection is quashed.[S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Profit attribution-Revision order is set aside by the Tribunal-Change of opinion-Notice and order disposing the objection is quashed-DTAA-India-Malaysia. [S.143(3), 148, 148A(b), 148A(d), 263,art. 5, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Issuing third notice and furnishing specific details of transaction which was subject matter of earlier notice-Failure to explain or substantiate genuineness of transaction in reply-Notice and order for issuance of reassessment notice is held to be valid by the High Court-SLP dismissed as not pressed. [S. 147, 148, 148A(d), Art. 136]

S. 148 : Reassessment-Notice-Limitation-Time limit to issue a notice under section 148 had already expired on 1-4-2021 and thus, reopening of assessment for assessment year 2013-14 after 31-3-2021 was invalid, without jurisdiction and barred by limitation. [S. 149, Art. 226]

S. 148 : Reassessment-Notice-Seized documents, computers, hard disks etc.-Not taken serious measures to release the documents seized-Writ petition is dismissed. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Dissolved company-Notice and assessment order is quashed.[S. 2(31), 143(3), 147, Art.226]