S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Profit attribution-Revision order is set aside by the Tribunal-Change of opinion-Notice and order disposing the objection is quashed-DTAA-India-Malaysia. [S.143(3), 148, 148A(b), 148A(d), 263,art. 5, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Issuing third notice and furnishing specific details of transaction which was subject matter of earlier notice-Failure to explain or substantiate genuineness of transaction in reply-Notice and order for issuance of reassessment notice is held to be valid by the High Court-SLP dismissed as not pressed. [S. 147, 148, 148A(d), Art. 136]

S. 148 : Reassessment-Notice-Limitation-Time limit to issue a notice under section 148 had already expired on 1-4-2021 and thus, reopening of assessment for assessment year 2013-14 after 31-3-2021 was invalid, without jurisdiction and barred by limitation. [S. 149, Art. 226]

S. 148 : Reassessment-Notice-Seized documents, computers, hard disks etc.-Not taken serious measures to release the documents seized-Writ petition is dismissed. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Dissolved company-Notice and assessment order is quashed.[S. 2(31), 143(3), 147, Art.226]

S. 147 : Reassessment-With in four years-Vivad se Vishwas Scheme, 2020-Reasons for reopening of assessment-Failure to provide recorded reasons-Reassessment is not valid-Assessment order is quashed by leaving it open to revenue to initiate de novo proceedings in accordance with law. [S. 148, Art. 226]

S. 147 : Reassessment-Client Code Modification (CCM) as a tool for tax evasion-Information from Investigation Directorate-Minor discrepancies in language employed by revenue and as it stood reflected in reasons provided to assessee and that which existed on record would clearly not justify for interference with impugned reopening notice-Writ petition is dismissed. [S. 148, Art. 226]

S. 147 : Reassessment-With in four years-Special category states-Excessive deduction-Expenditure on scientific research-CSR expenses-Donations-Change of opinion-Notice and order disposing the objection is quashed.[S. 35(2AB), 37(1), 80G, 143(3), 148, Art. 226]

S. 147 : Reassessment-With in four years-Housing projects-Failure to complete the project within time limit-Change of opinion-Notice and order disposing the objection is quashed. [S.80IB(10), 143(3), 148, Art. 226]

S. 147 : Reassessment-With in four years-Corporate social responsibility (CSR)-Donation-Notice and order disposing the objection is quashed. [S. 143(3), 148, Art, 226] Companies Act, 2013. S.135