S. 148 : Reassessment –Notice-Jurisdiction-Foreign company-No order of transfer was produced-Notices issued by ACIT, IT, Bhubaneswar were without jurisdiction and, impugned notices and all proceedings consequent thereto were to be quashed Notices issued by ACIT, IT, Bhubaneswar were without jurisdiction and, notices and all proceedings consequent thereto were quashed.[S. 120,127 147,197, Art. 226]

S. 147 : Reassessment –Change of opinion-Spent more than 85 per cent of receipts-Order of Tribunal quashing the reassessment order is affirmed.[S. 11, 12, 12A, 13, 148, 260A]

S. 147 : Reassessment-Reopening of assessment on the ground of subsequent AAR-Binding nature of Advance ruling will prevail-Reassessment notice and notice is quashed and set aside-DTAA-India-UAE [S. 9(1)(i) 148, 245S, Art. 4, 10, 11,13(3), Art. 226]

S. 147 : Reassessment –With in four years-Capital gains-Change of opinion-No suppression of material facts-Reassessment notice and order disposing the objection is quashed. [S. 45, 143(3), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Share application money-Produced address, PAN etc-Reassessment notice and order disposing the objection is quashed.[S. 68,

S.147: Reassessment-After the expiry of four years-Long term capital gains-Sale of shares-Information from Investigation Wing-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S.45, 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Cash credits-Search-Deposit of cash in bank-No scrutiny assessment was done-Reassessment notice is held to be justified-Review petition is dismissed [S. 68, 143(1), 147, Art. 226]

S. 144C : Reference to dispute resolution panel-Principle of natural justice-Only one day time was given to file reply-Matter remanded.[S. 92CA, Art. 226]

S. 144B : Faceless Assessment-Sale of property-Not allowing the relief under section 48-Assessing Officer abdicated his role as adjudicator-Assessment order is quashed and set aside-Assessee is directed to file the return within two weeks. [S. 48, 144, 147

S. 144 : Best judgment assessment-Question of fact-Alternate remedy-High court cannot investigate into facts-Writ petition is dismissed. [S. 153, Art. 226]