S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Res Judicata-Decision making Authority rendering two decisions inconsistent with each other for different assessment years facts and circumstances being similar-Order and notice quashed and set aside. [S. 148, 148A(b) 148A(d),151, Art. 226]

S. 148 : Reassessment-Notice-Notice issued in name of dead person-Null and void.[S. 147, Art. 226]

S. 148 : Reassessment-Notices issued in name of dead person-Non est and invalid. [S. 142(1) 147, Art. 226]

S. 148 : Reassessment-Notice-Reasons not furnished-Writ to quash the reassessment notice is dismissed. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Limitation-Time-limit of one year from end of financial year in which notice of reassessment was served. [S. 147, 153(2)]

S. 147 : Reassessment-Principles of natural justice-Liberty is given to assessee to raise fresh contentions while giving effect to Court’s directions.[S. 143(2), 148, Art. 226]

S. 147 : Reassessment-Principles of natural justice-Matter remanded with directions to grant time. [S. 144B, 148, Art. 226]

S. 147 : Reassessment-Assessment order is set aside in writ remanding matter to Assessing Officer for reconsideration-Appeal-Order in writ petition modified granting liberty to file appeal before Appellate Authority raising all grounds on merits. [S. 148, 246A, Art. 226]

S. 147 : Reassessment-Audit objection-Corporate Social Responsibility-Change of opinion-Notice and order disposing the objection is quashed and set aside. [S. 37(1), 148, Companies Act, 2013, S.135, Art. 226]

S. 147 : Reassessment-Faceless Assessment-Principle of natural justice-Oder passed without giving an opportunity of hearing–Reassessment proceedings and consequential notices quashed-Assessing Officer is directed to afford due opportunity and pass order accordingly. [S. 148, 156, Art. 226]