S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Search and seizure-Circular transactions-Artificially inflation of turnover-Order is passed after considering the detailed reply-Writ is dismissed.[S. 148, 148A, Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Accommodation entries-No change of opinion-Non-disclosure of primary facts-Audit objection-Can constitute information on basis of which re-assessment proceeding can be initiated.[S. 132A, 147, 148, 148A(b), 148A(d), 153A, 153D, Art. 226]
S. 148 : Reassessment-Writ-Kar Vivad Samdhan Scheme, 1998 Maintainability-Dismissal of writ petition without reasons order-Order is set aside and High Court is directed to hear and dispose of the writ petitions on their merits expeditiously.[S. 147, Kar Vivad Samdhan Scheme, 1998, Art. 136, 226]
S. 147 : Reassessment-With in four years-Employment of new workmen-Matter is remanded back to single judge to examine for want of jurisdiction. [S.80JJAA, 148, Art. 226]
S.147: Reassessment-After the expiry of four years-Capital gains-Sale of shares-Gift-Income from other sources-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 56(2)(vii)(c), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Material already on the record-Referred in the Audit report-Reassessment notice and order disposing the objection is quashed.[S. 148, Art. 226
S. 144C : Reference to dispute resolution panel-Opportunity of being heard was provided-Failure to produce documents-Alternative remedy-Writ petition is dismissed. [S. 143(3), 144C(11), Art. 226]
S. 144B : Faceless Assessment-Principle of natural justice-Draft assessment order-Assessment order is set aside and the matter is remanded back for fresh consideration by the AO in accordance with the provisions of the Act. [S. 144B(1)(xiv), Art. 226]
S. 144B : Faceless Assessment-Best judgement assessment-Reassessment-Unexplained money-Alternative remedy-Writ petition is dismissed.[S. 69A, 144, 147, 148, 246A, Art. 226]
S. 144B : Faceless Assessment-Opportunity of hearing-Principle of natural justice-No patent violation of natural justice-Writ petition dismissed. [S. 143(3), Art. 226]