S. 147 : Reassessment-With in four years-Vivad se Vishwas Scheme, 2020-Reasons for reopening of assessment-Failure to provide recorded reasons-Reassessment is not valid-Assessment order is quashed by leaving it open to revenue to initiate de novo proceedings in accordance with law. [S. 148, Art. 226]

S. 147 : Reassessment-Client Code Modification (CCM) as a tool for tax evasion-Information from Investigation Directorate-Minor discrepancies in language employed by revenue and as it stood reflected in reasons provided to assessee and that which existed on record would clearly not justify for interference with impugned reopening notice-Writ petition is dismissed. [S. 148, Art. 226]

S. 147 : Reassessment-With in four years-Special category states-Excessive deduction-Expenditure on scientific research-CSR expenses-Donations-Change of opinion-Notice and order disposing the objection is quashed.[S. 35(2AB), 37(1), 80G, 143(3), 148, Art. 226]

S. 147 : Reassessment-With in four years-Housing projects-Failure to complete the project within time limit-Change of opinion-Notice and order disposing the objection is quashed. [S.80IB(10), 143(3), 148, Art. 226]

S. 147 : Reassessment-With in four years-Corporate social responsibility (CSR)-Donation-Notice and order disposing the objection is quashed. [S. 143(3), 148, Art, 226] Companies Act, 2013. S.135

S. 147 : Reassessment-With in four years-Share application money at premium-Issue was considered in the original assessment proceedings-Change of opinion-Reassessment notice and order disposing the objection is quashed.[S.56, 68, 143(3), Art. 226]

S. 147 : Reassessment-Notice based on same issue-Change of opinion-Notice is not valid-Notice and order disposing the objection is quashed. [S. 14A 148, Art.226]

S. 147 : Reassessment-After the expiry of four years-Order passed without disposing the objection-Order of Tribunal quashing the assessment order is held be justified. [S. 148, 260A]

S.147: Reassessment-After the expiry of four years-Cash credits-Accomodation entry-The belief formed by the Assessing Officer suffers from lack of bona fides, is vague, far-fetched, irrelevant, based on conjecture and surmises and also arbitrary and irrational-Notice and order is quashed and set aside. [S. 144, 144B, 148, Art.226]

S. 147 : Reassessment-After the expiry of four years-Transfer pricing-Purchase-Import of raw materials-No failure to disclose material facts-Change of opinion-Reassessment notice and order disposing the objection is quashed.[S.92C, 148, Art. 226]