S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained expenditure-Accommodation entries-Violation of principle of natural justice-Search and seizure-Opportunity of hearing was not granted-Notice and order is set aside with liberty to Assessing Officer to pass a fresh order after hearing.[S.132, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained money-Beneficiary of accommodation entries-Denial of allegation-Identical issue raised in the original notice issued under section. 148-Deletion of addition. in appeal-Identical notice once again under section. 148A(b)-Notice and order disposing the objection is quashed. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained money-Limitation-After three years-Deposit was only Rs 33.62 lacs-Notice is barred by limitation. [S. 148, 148A(b), 148A(d), 149(1)(a), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Purchases reflected in GSTR-1-Failure to reconcile-Reassessment proceeding is valid. [S. 69, 148,148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Development activities on behalf of State Government-Acting as an agent of State Government and income of assessee was restricted to Rs. 5 lakhs per annum only-Reassessment notice and order disposing the objection is quashed and set aside. [S. 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice-Deceased-Notice for reopening of assessment of a dead person is null and void.[S. 148, Art. 226]

S. 148 : Reassessment-Notice-Neither revised return is filed in response to notice nor informed to the Assessing Officer to treat the original return in response to notice under section 148-Not entitle to challenge on the ground that recorded reason was not provided. [S.143(2), 144, 147, Art. 226]

S. 148 : Reassessment-Amalgamation-Notice issued to non existing company-Non-est and void-SLP against the order of High Court is dismissed. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Not served on last known address-Participating in reassessment proceedings would not constitute waiver of jurisdictional issue-Order of High Court is affirmed-SLP of Revenue is dismissed due to low tax effect. [S. 147, Art. 136]

S. 147 :Reassessment-Cash credits-Cash deposited-Demonetisation-Personal hearing was granted-Replies considered-Writ petition is dismissed. [S. 68, 142(1) 143(3), 148, Art. 226]