S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Notices issued on or after 1-4-2021-Beyond six years from end of relevant assessment year-Barred by limitation. [S. 148, 148A(b), 148A(d) 149(1), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order was passed before the time to reply the show cause notice is elapsed-Order and notice is quashed-Matter remanded. [S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-resident-Non-application of mind-Notice and order is quashed.[S. 115JA,147, 148, 148A(b), 148A(d),197, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice served at address given on Permanent Account Number Database-Reassessment Proceedings is valid.[S. 147, 148, 148A(b) 148A(d), 149, 151,Art. 226]

S. 148 : Reassessment-After the expiry of four years–Notice-Sanction-Notice issued with approval of Joint Commissioner is not valid. [S. 147, 151, Art. 226]

S. 148 : Reassessment-Notice-After the expiry of four years-Sanction taken from Additional Commissioner-Not valid-Notice and order is quashed-Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020. [S. 147, 151(1), 151(2), Art. 226]

S. 148 : Reassessment-Notice-Amalgamation-Intimated to the Assessing Officer-Notice issued to non-existent company-Notice is quashed.[S. 147, Art.226]

S. 148 : Reassessment-Notice-After the expiry of four years-Sanction-Limitation-Approval by additional commissioner is not valid-Approval ought to be given by Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner-Notice is quashed-Provisions of Relaxation Act is applicable only cases expiring on 31-3 20200-Limitation expiring on 31-3 2022-Provisions of Relaxation Act is not applicable-[S. 147, 148 151(1), 151(2), Art.226]

S. 148 : Reassessment-Notice-After the expiry of four years-Sanction of Joint Commissioner-Notice and consequent proceedings invalid. [S. 151, Art. 226]

S. 148 : Reassessment-Notice-Order passed ignoring stay order of High Court-Order is held to be not valid.[S. 147, Art. 226]