S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time limit-Notice dated 1-5-2024-Following the decision in UOI v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC), order and notice issued under section 148 in respect of assessment year 2017-18 is set aside.[S. 148, 148A(b) 148A(d), 149(1), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Approval of resolution plan under Code-No person would be entitled to initiate or continue any proceedings in respect of any claim for any dues relating to period prior to approval of resolution plan. [S. 148, 148A(b), 148A(d),Insolvency and Bankruptcy Code, 2016, S.30(6), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Interest income-Failure to consider the reply-Matter remanded to the Assessing Officer. [S.69, 143(3), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued under section 148 is treated as notice under section 148A(b)-Directed to dispose the objection in terms of UOI v. Rajeev Bansal [2024] 301 Taxman 238 (SC).[Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Writ petition was dismissed-SLP is disposed following the order in UOI v. Rajeev Bansal [2024] 301 Taxman 238 (SC). [S. 148A(b), 148A(d), Art. 136]

S. 147: Reassessment-Capital gains-Land used for agricultural purposes-Reassessment notice is justified. [S. 45, 54B, 143(3), 148, Art. 226.]

S.147: Reassessment-After the expiry of four years-Unexplained investment-Borrowed satisfaction-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 69, 142(1), 148, Art.226]

S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Business expenditure-Discovery appreciation plan (DAP)-Material for reopening assessment had been gathered from assessment record of subsequent year-Reasons recorded stated that the claim was allowed by mistake-Change of opinion-Notice and order disposing the objection is set aside. [S. 37(1),143(3), Art. 226]

S.147: Reassessment-After the expiry of four years-Disallowance of expenditure-Exempt income-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed by High Court-Delay of 457 days-SLP of Revenue is dismissed on the ground that reasons assigned are neither satisfactory nor sufficient in law to condone the delay of 457 days. [S. 14A, 148, 263, Art. 136]

S. 144C : Reference to dispute resolution panel-Pendency of objection-Order is set aside. [Art. 226]