S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice after three years – Limitation-Capital gains-Notice issued without considering the reply-Income escaping did not exceed 50 lakhs-Income chargeable to tax-notice barred by limitation. [S. 45, 48, 148A(b) 148(d), 149(1)(b) Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-question of fact-Writ petition was dismissed. [S. 68, 147, 148A(b), 148A(d), 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-question of fact-SLP is dismissed. [S. 68, 147, 148A(b), 148A(d), 148, Art. 13]

S. 148 : Reassessment-Notice-Dead person-Issuing a notice to a correct person is not merely a procedural requirement but a condition precedent for a notice to be valid in law-Order null and void. [S. 148A(b), 148A(d), Art, 226]

S. 148 : Reassessment-Notice-Amalgamation-Intimated to the Assessing Officer – Notice in the name of amalgamated company which ceased to exist-Notice is not valid.[S. 133(6) 147, Art. 226]

S. 148: Reassessment-Notice-Notice dated 29-3-2019 had been issued on 30-3-2019 and there was an entry in postal register in support-Order passed is valid in law. [S. 144, 147, Art. 226]

S. 148 : Reassessment-Notice-Amalgamation-Intimated to the Department-Cash credits-Notice in the name of company which is ceased to exist – Notice is quashed and set aside. [S. 147 Art. 226]

S. 148 : Reassessment-Notice-Notice issued in the name of non-existent entity-Knowledge of amalgamation was made to the department-notice issued was set-aside.[S. 147, Art.226]

S 148: Reassessment-Notice-Jurisdictional issue-Alternative remedy-Writ petition is maintainable. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Beyond period of limitation of six years-Notice and consequential order was quashed. [S. 147, 149, Art. 226]