S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Search-Unaccounted cash-Jurisdictional error-Question of jurisdictional error regard to invoking sections 147, 148 and 148A and not section 153C was raised, same should be considered by Assessing Officer and a finding be recorded thereon while passing final orders. [S. 148, 148A(b), 148A(d), 153C, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Seeking reappreciation of entire matter on its merits, which was impermissible in review jurisdiction-Review petition is dismissed [S. 144, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained money-information flagged under Risk Management Strategy (RMS)-Providing accommodation entries-Existence of information-Reopening of assessment is justified.[S. 69A,148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Cash deposited in bank account-Reply was not considered-Reassessment notice and order disposing the objection is set aside.[S. 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Bank account was opened without his knowledge-Disputed questions of fact-Writ petition is dismissed. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Information which was relied upon by revenue was not completely furnished-Notice and order disposing the objection is quashed and set aside. [S. 148, 148A(b), 148A(d), Art.226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amount received from sale/resale of shrink-wrapped software-Not royalty or Fees for technical services-Reassessment notice and order disposing the objection is quashed-DTAA-India-Japan. [S. 9(1)(vi), 9(1)(vii), 148A(b), 148A(d),art.5 Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Foreign companies-company is a resident of Singapore-Investment in Indian subsidiary-Tax on dividends, royalty and technical services-Capital account transaction-Investments could not be treated as income as same was in nature of capital account transaction not giving rise to any income[S.9(1)((i), 115A, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Information from DDIT(Investigation)-Reassessment notice was quashed by High court-Delay of 399 days-SLP of Revenue is dismissed delay was not sufficiently explained. [S. 68, 147, 148, 148A(b), 148A(d), Art. 136]

S. 147 : Reassessment-Interest paid and received-Capital receipt-Change of opinion-Reassessment is bad in law. [S. 4, 36(1)(iii), 148, 260A]