S. 148 : Reassessment-Notice in the name of non-existing company-Amalgamation-Notice issued in the non-existing company was quashed. [S. 147, Art. 226]

S. 148 : Reassessment-Notice in the name of dead person-Subsequent notice u/s 148A dated 6-6-2022 was not challenged-Writ petition challenging the earlier notice dated 3-5-20021 issued under section 148 was dismissed.[S. 148A, Art. 226]

S. 148 : Reassessment-Notice on dead person-Intimated in the original assessment proceedings-Notice and order was quashed. [S. 142(2) 159, 292BB, Art. 226]

S. 148 : Reassessment-Notice-Capital gains-Show cause notice-Disputed facts-Burden is on assessee-Since challenge to show-cause notice was based on disputed questions of facts, writ petition was dismissed. [S. 45, 147, Art. 226]

S. 147 : Reassessment-With in four years-Investment for purchase of property at Pali-Recorded reason the property mentioned at Delhi-reasons for reopening assessment were founded on non-existent transaction of purchase of property at Delhi, reassessment proceedings was quashed. [S.69, 148, Art. 226]

S. 147 : Reassessment-With in four years-Shares issued at premium to non-resident company-Valuation certificates were furnished under FEMA regulations-Income from other sources-Detailed explanation was furnished in the course of original assessment proceedings-No new material or information-Reassessment notice and order was quashed and set aside. [S. 56(2)(viib), 79, 148, R.11UA, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Alternative remedy-Writ petition is dismissed.[S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Cash credits-Objection raised by assessee were rejected without applying mind to facts-Material particulars, different from reasons given for reassessment-Reassessment notice and consequential orders were quashed and set aside. [S. 68, 92CA, 148, Art. 226]

S. 144B : Faceless Assessment-Violation of principles of natural justice-Standard Operating Procedure (SOP) is not followed-The Assessing Officer had acted in a most perverse manner in passing assessment order-The assessment order was a classical example as to how an assessment should not be made-Assessing Officer had reduced procedure to an empty formality, which had to be deprecated-Assessment order was quashed and set aside. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Draft assessment order-Violation of principle of natural justice-Assessment order quashed and set aside and Assessing Officer was to be directed to provide sufficient opportunity to assessee after serving show cause notice cum draft assessment order. [S. 143(3), Art. 226]