S. 147 : Reassessment-With in four years-Subsequent decision of High Court-Reassessment is valid [S. 148]

S. 147 : Reassessment-With in four years-Assessment year 2005-06 was the initial assessment year-Substantial expansion-No suppression of material-Reassessment is held to be bad in law [S. 80IC, 143(3), 148]

S. 147 : Reassessment-Setting aside Tribunal’s order by high court revives appeal from date of inception-Jurisdiction open to question as matter not final. [S. 144C]

S. 147 : Reassessment-Information relating to cash deposit and purchase of property-Addition was made on account of expenditure-Reasons for initiation of reassessment proceedings ceased to survive-Reassessment is bad in law.[S. 37(1), 148]

S. 147 : Reassessment-No addition was made on grounds on which notice is issued-Other additions do not survive-Reassessment was quashed. [S. 92C, 133A, 148]

S. 147 : Reassessment-Notice-Additions made on the ground different from reassessment grounds-Reassessment not sustainable. [S.148]

S. 147 : Reassessment-Additions made for issues different from ground of reassessment-Additions not sustainable. [S. 148]

S. 147 : Reassessment-After the expiry of four years-Cash credits-No failure to disclose material facts-Reassessment is invalid. [S. 68, 148]

S. 147 : Reassessment-After the expiry of four years-Accommodation entries-Information from DDI (Inv)-No failure to disclose material facts. [S. 68, 143(3), 148]

S. 147 : Reassessment-After the expiry of four years-Non-Resident-Presumptive Tax-No failure to disclose fully and truly all material facts–Reassessment is not valid. [S. 44BB, 143(3), 148]