S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Extension of time limit for issuance of notice until 30-6-2021-Income escaping beyond 50 lakhs-Notice not barred by limitation-SLP dismissed. [S. 147, 148, 148A(b), 148A(d),149, Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020, S. 3. Art. 136]

S. 148 : Reassessment-Notice-Amalgamation-Company ceased to exist-Department restrained from proceeding-Batch identical challenge pending before Court. [S. 147,148A, Art.226]

S. 148 : Reassessment-Notice-Amalgamation-Intimation was given to Income-Tax Authorities-Notice in the name of company which had ceased to exist-Not valid. [S. 142(1), 147, Art. 226]

S. 147 : Reassessment-Opportunity of hearing is given and submission is considered-Writ petition is dismissed. [S. 148, Art. 226]

S. 147 : Reassessment-Notice-Not specifying exact amount of income chargeable to tax which had escaped assessment-Reassessment order and consequential order and notices are set aside-Opportunity must be given before passing the order. [S. 144, 147, 148, 156, 226, 271(1)(b), 271(1)(c), 271F, Art. 226]

S. 147 : Reassessment-Failure of service of notice-Technological glitch in Web portal-Matter relegated to authority from stage of issue of notice. [142(1), 144B, 147, 148, Art. 226]

S. 147 : Reassessment-Faceless Assessment-Alternative remedy-Writ is not maintainable. [S. 144B, 148, 246A Art. 226]

S. 147 : Reassessment-Faceless Assessment-Alternative remedy-Writ is not maintainable. [S. 144B, 148, 246A Art. 226]

S. 147 : Reassessment-Sale transaction need to be verified-Reason to suspect-Notice is not valid. [S. 148, 260A]

S. 147 : Reassessment-Findings recorded was not challenged before Appellate Authority-Writ petition is dismissed. [S. 148 264, Art. 226]