S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice need only state issue on basis of which reopening of assessment is proposed-Writ petition is dismissed. [S.2(22)(e), 147 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice after three years-Failure to file the return of income-Gross receipt of sale consideration not income chargeable to tax-Notice and consequential orders are quashed.[S. 2(24), 147, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Followed statutory procedure-Alternative remedy-Writ petition dismissed. [S. 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason to believe is sufficient-Not necessary to prove actual escapement of income-Writ petition is dismissed.[S. 148, 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice-Amalgamation-Company ceased to exist-Authorities are aware of amalgamation-Notice is held to be not valid. [S. 147, Art. 226]

S. 147 : Reassessment-With in four years-Transaction has not taken place in previous year-Objection is not considered-Sanction is without application of mind-Notice and order disposing the application is quashed.[S. 133(6), 148, 151, Art. 226]

S. 147 : Reassessment-With in four years-Audit objection and factual errors-Capital gains-Agricultural land-Notice is bad in law-Notice and order is quashed. [S. 45, 50C, 148, Art. 226]

S. 147 : Reassessment-With in four years-Borrowed satisfaction-change of opinion-Notice without jurisdiction-Notice and order disposing the objection is quashed-Writ can be entertained on judicial aspect. [S. 2(40) 142(1), 143(2), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No evidence of failure to disclose material facts-Notice not specifying which facts not disclosed-Reassessment notice and order disposing the objection is quashed. [S. 143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Sales promotion expenses-Gift expenses-Health care professionals-Change in law subsequently-Reassessment notice and order disposing the objection is quashed. [S. 148, Art. 226, Medical Council of India Act, 1956, The Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002.]