S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Law Applicable-Amendment of section 149 with effect from 1-4-2021-Notice cannot be issued unless the alleged income involved exceed Rs 50 lakhs. [S. 148. 148A(b) 148A(d), 149, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Based on facts-Writ is not maintainable. [S. 147, 148A(b), 148A((d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Material forming basis for such reason has to be furnished-Notice and order disposing the objection is seta side. [S. 147 148, 148(A), 148(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Accommodation entries-Failure to furnish any material-Directed to give an opportunity of hearing-Notice and order disposing the objection is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Sufficient time is not given to raise the objection-Notice and order is quashed and set aside. [S. 143(3),148, 148A(b), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Res Judicata-Decision making Authority rendering two decisions inconsistent with each other for different assessment years facts and circumstances being similar-Order and notice quashed and set aside. [S. 148, 148A(b) 148A(d),151, Art. 226]

S. 148 : Reassessment-Notice-Notice issued in name of dead person-Null and void.[S. 147, Art. 226]

S. 148 : Reassessment-Notices issued in name of dead person-Non est and invalid. [S. 142(1) 147, Art. 226]

S. 148 : Reassessment-Notice-Reasons not furnished-Writ to quash the reassessment notice is dismissed. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Limitation-Time-limit of one year from end of financial year in which notice of reassessment was served. [S. 147, 153(2)]