S. 148 : Reassessment-Notice-Sanction-Alternative remedy-Writ petition dismissed. [S. 147, 151,246A, Art. 226]

S. 148 : Reassessment-Notice-Permanent Account Number-Old permanent account number-Matter remanded to Assessing Officer to afford opportunity to assessee to produce necessary documents-Notice and orders set aside. [S. 74, 144, 144B, 147, 148, 156, 271(1)(c), Art. 226]

S. 148 : Reassessment-Notice-Death of assessee-Failure to respond to notices issued on Department’s Website-Legal representative directed to respond notices with supporting documents-Matter remanded to Assessing Officer for passing fresh order on merits. [S. 69,115BBE, 142(1), 147, Art. 226]

S. 147 : Reassessment-With in four years-Query raised-Issue considered during original assessment proceedings-Notice and order disposing the objection is quashed. [S. 2(22)(a), 50C, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Notice must specify facts which had not been disclosed-Notice not valid.[S.143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Not discussed in the assessment order-No failure to disclose material facts-Notice based on assessment records-Reassessment is not valid.[S.45, 148]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice and order disposing the objection is quashed. [S.35(2AB), 36(1)(vii),37(1),115JB, 147, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Notice not valid-SLP of Revenue is dismissed.[S. 148, Art. 136]

S. 144C : Reference to dispute resolution panel-Faceless assessment-Limitation-Draft assessment order-Reference To Objections to Dispute Resolution Panel-Directions From Dispute Resolution Panel-Failure to follow procedure is not merely procedural irregularity but illegality-Final order passed two years after receipt of directions from Dispute Resolution Panel-Assessment order time-barred-Original return of income to be accepted-Direction to refund excess of legitimate tax.- Court directed the Revenue to take strict action against persons responsible for the laxity and lethargy displayed by which caused a huge loss to the exchequer and in turn to the citizens of this country – Copy of the order is forwarded to CBDT, Principal Secretary , Ministry of Finance , Government of India . [S. 144C(1) 144C(2)(b), 144C(5), 144C(10), 144C(13), Art. 226]

S. 144C : Reference to dispute resolution panel-Assessment-Limitation-Directions issued by Dispute Resolution Panel binding on Assessing Officer-Final order to be passed in conformity with directions within one month-Order is barred by limitation.[S. 143(3), 144C (13)]