S. 153 : Assessment-Reassessment-Limitation-Time barred assessment-Refund-Remand by Tribunal-Assessing Officer is directed to accept the return of income as available on record and pass the consequential orders. [S. 139, 153(2A), 153(3), 263 , Art. 226 ]

S. 149 : Reassessment-Time limit for notice-Search-There is no restriction of time period for issuance of notice under S. 148-Petition is dismissed. [S.132, 132A, 148, 149(1), 153A, 153C, Art. 226]

S. 149 : Reassessment-Time limit for notice-Amount is less than 50 lakhs-Notice issued beyond three years-Order is barred by limitation. [S.148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Supply of information-Information/description has been given to the assessee-Writ petition is dismissed. [S. 148, 148A(b), 148A(d), Art.226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Opportunity of hearing-Order and notice is set aside.[S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Show cause notice-Principle of natural justice-Service of show cause notice by itself did not tantamount to a discharge of obligation to provide assessee with an opportunity of being heard-Opportunity to be effective must include a right to a personal hearing as well-Order of Single Judge is affirmed. [S. 148A(b), 148A(d), 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Finding of fact-Alternative remedy-Writ petition is dismissed. [S. 148A(b), 148A(d), 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Appeal is dismissed-Order of single judge is affirmed.[S. 148A(b), 148A(d), 148, 246A, Art. 226]

S. 148 : Reassessment-Notice-Monetary limits-Appeal of Revenue is dismissed on account of low tax effect. [S. 268A, Art. 136]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Bad debt-Specific question was raised in the course of assessment proceedings-Change of opinion-Reassessment notice and order disposing the objection is quashed and set aside.[S.36(1)(vii), 142(1), 148, Art. 226]