S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-resident-Failure to file return of income Remittances from India-Fees for technical services-Assessing Officer is directed to consider provisions of sections 115A and 139 and pass fresh order after hearing assessee.[S.9(1)(vii), 115A, 139, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed after considering objections-Order valid.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Sanction-Principal Commissioner-Notice valid-Writ petition dismissed. [S. 147, 148, 148A(b), 148A(d), 151(1), 151(ii), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Territorial Jurisdiction-Notice issued by Assessing Officer outside territorial jurisdiction of High Court-Notice served on petitioner who is assessee within territorial jurisdiction of High Court-Petitioner required to defend notice issued on it at Mumbai-Part of cause of action arising within territorial jurisdiction of High Court maintainable-Notice-Amalgamation of companies-Notice issued to non-existent amalgamating company Intimation of amalgamation given to Department-Reassessment proceedings cannot be initiated against non-existent entity-Notices and order invalid and non est.[S. 147, 148, 148A(b),148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Material relied upon by Assessing Officer not provided to assessee-Assessing Officer is directed to pass speaking order considering reply. [S. 148, 148A(b) 148A(d), Art 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Directions issued by Supreme Court in UOI v. Ashish Agarwal. Notice barred by limitation. Notice quashed and set aside [S. 147, 148, 148A(b) 148A(d), 149, Art. 226]

S. 148: Reassessment –Notice-Objections not raised against the reassessment notice-Writ petition was dismissed as premature.[S. 147, Art. 226]

S. 148: Reassessment-Notice-Amalgamation-Information furnishes-Notice on transferor company and consequent assessment-Not valid.[S. 147]

S. 147 : Reassessment-Faceless assessment-Natural justice-Adequate opportunity of hearing must be given-Order of reassessment quashed.[S. 144, 148, Art. 226]

S. 147: Reassessment-No new tangible material-Reassessment not valid.[S. 148]