151 : Reassessment-Sanction for issue of notice-Deposited donations received in cash in its bank account-Reassessment notice and sanction was without application of mind -Delay of 246 days-Not satisfactorily explained-SLP dismissed. [S. 11, 12A, 147, 148, Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Considering the objection order u/s 148A(d) was passed-Again objection was raised in response to notice u/s 142(1)-No explanation for delay in filing the writ petition -Interim relief rejected-Matter listed on 7th April, 2025 for further orders. [S. 148, 148A(b),148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Sanction for issue of notice-Jurisdiction of authority who passed order- Interim stay was granted for a period of four weeks.[S. 144B, 148, 148A(b) 148A(d), 151A, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Income-Deemed to accrue or arise in India -Royalties/Fees for technical services DTAA -India-Singapore [S.9(1)(vi), 9(1)(vii), Art.12, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice- Capital gains- Assessing quantum of escaped income in matters like this, amount mentioned in registered conveyance couldnot be straight away taken as income escaping assessment without deducting cost of acquisition therefrom. Order of single judge was affirmed. [S. 45, 48, 147, 148, 148A(b), 148A(d), 149(1)(b), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice- Alternative remedy-High Court held that since Assessing Officer had passed well detailed order after rebutting assessee’s contentions, assessee should be directed to adopt alternate remedy of appeal against assessment order-SLP filed by assessee against the order of High Court was dismissed [S. 143(3), 148, 148A(b), 148A(d), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice- Order of High Court set aside in view of UOI v. Rajeev Bansal [2024]301 Taxman 238/469 ITR 46(SC) final assessment order was quashed only for purpose of enabling assessee to raise all objections and contentions vis-a-vis impugned notices.[S. 148, 148A(b), 148A(d), Art. 136]

S. 148 : Reassessment-Notice-Non application of mind-Notice was quashed. [S. 135A,292B, Art. 226]

S. 148 : Reassessment-Notice -Dead person-Department had knowledge of demise of assessee -Not bind legal representative- Notice and order quashed.[S.147, 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment -Amalgamation-Notice issued to non-existent company- Order is non-est and void- SLP of revenue dismissed. [S. 147, Art. 136]