S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Opportunity must be given-Order passed without considering the objection raised under the earlier unamended provisions of section 148 of the Act-Order is set aside. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Notice issued was without application of mind-Order and notice was quashed and set aside. The matter is remitted back to revenue to consider matter afresh. [S. 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Notice issued on the issue of unexplained investment-Order passed on other issues without issuing an opportunity to explain-Assessing Officer was directed to pass order afresh after giving an opportunity of personal hearing to assessee-Matter remanded.[S.69, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Purchase of property-Assessing Officer assumed it sale of an immoveable property-Capital gains-Order and consequential notice were set aside order and consequential notice were set aside. [S.69, 133(6), 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Share application money-Order passed without considering the reply-Order is set aside-Matter is remanded. [S. 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-No opportunity of hearing was given-Order and reassessment notice was quashed and set aside.[S. 68, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice after three years – Limitation-Capital gains-Notice issued without considering the reply-Income escaping did not exceed 50 lakhs-Income chargeable to tax-notice barred by limitation. [S. 45, 48, 148A(b) 148(d), 149(1)(b) Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-question of fact-Writ petition was dismissed. [S. 68, 147, 148A(b), 148A(d), 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-question of fact-SLP is dismissed. [S. 68, 147, 148A(b), 148A(d), 148, Art. 13]

S. 148 : Reassessment-Notice-Dead person-Issuing a notice to a correct person is not merely a procedural requirement but a condition precedent for a notice to be valid in law-Order null and void. [S. 148A(b), 148A(d), Art, 226]