S. 153A : Assessment-Search-No assessment was pending on the date of search-No incriminating material was found during the search-Fresh material/information received after the date of search would not be sufficient to reopen the assessment under section 153A.[S. 80IAB, 132,143(1), 143(2), 260A]

S. 151 : Reassessment-Sanction for issue of notice-Sanction of specified authority mandatory-Three years from the relevant assessment years-No approval of specified a[S. 147, 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amalgamation-Show-cause notice against non-existent entity non-est-Show-cause notice and subsequent order for issue of notice is set aside.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principle of natural justice-Order set aside-Matter remitted to National Faceless Assessment Centre. [S. 144, 144B, 147, 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Investments by Foreign Companies in Shares of their own Indian subsidiaries-Transactions are capital account transactions-No proof of transactions being consequence of round-tripping-Investment in shares capital account transaction not income-Notices and orders set aside. [S. 9(1)(i), 115A, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice-Personal hearing-Personal hearing not statutory mandate but discretion of Assessing Officer-Writ petition is dismissed-Assessee can raise contentions in reassessment proceedings-Interpretation of taxing statutes-Legislative intent-Plain language of provision must be given its ordinary meaning.[S. 132, 147, 148, 148A(b),148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unrecorded marriage expenses-Inquiry not mandatory before issue of order-Writ petition to quash notice is dismissed. [S. 147, 148, 148A(b), Art. 226]

S. 147 : Reassessment-With in four years-Reasons recorded are cryptic and vague-Notice and order disposing the objection is quashed and set aside.[S. 148, Art. 226]

S. 147: Reassessment-Principle of natural justice-Order passed without affording opportunity to be heard-Order is not valid-Directed to pass reasoned order after providing a reasonable opportunity of hearing.[S. 148, Art. 226]

S. 147: Reassessment-Prior period expenditure-Disallowance made in subsequent AY 2010-11 was set aside by CIT(A)-No appeal is filed before the CIT(A)-Reassessment notice and order disposing the objection is set aside. [S.37(1), 148, Art. 226]