S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principles of natural justice-Initial notice not stating transactions of assessee with two companies-Erroneously stating that the assessee did not respond to show-cause notice-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Transfer of case-Notice issued by Assessing Officer, Shimla, after case transferred to New Delhi-Notice and proceedings are invalid and without jurisdiction. [S. 127(2), 147,148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amendments by Finance Act, 2021-Observations of Supreme Court in UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC) to be followed.[S. 148, 148A(b), 148A(d), Art. 142, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Orders set aside-Matter remanded. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Accommodation entries-Failure to provide the investigation report-Notice and order is set aside-Directed to provide all documents collected during the investigation. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Law Applicable-Amendment of section 149 with effect from 1-4-2021-Notice cannot be issued unless the alleged income involved exceed Rs 50 lakhs. [S. 148. 148A(b) 148A(d), 149, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Based on facts-Writ is not maintainable. [S. 147, 148A(b), 148A((d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Material forming basis for such reason has to be furnished-Notice and order disposing the objection is seta side. [S. 147 148, 148(A), 148(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Accommodation entries-Failure to furnish any material-Directed to give an opportunity of hearing-Notice and order disposing the objection is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Sufficient time is not given to raise the objection-Notice and order is quashed and set aside. [S. 143(3),148, 148A(b), Art. 226]