S. 149: Reassessment-Time limit for notice-last date for service of notice and initiating proceedings under section 148 under unamended provisions was coming to an end on 31-3-2021, but notices had been issued from the office of the Department either on 1-4-2021-SLP of revenue dismissed. [S. 148, Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Opportunity of hearing-Notice and order were quashed and set aside. [S. 144B, 148A(b) 148A(d), 151A, Art. 226.]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time limit-Minimum of seven days to respond-Order of single judge quashing the order was affirmed. [S. 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued at old address-Notice was issued by jurisdictional assessing Officer and not Faceless Assessing Officer-Notice and order quashed and set aside. [S. 144B, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash deposited in bank-Failure to consider the reply-Principle of natural justice-Order of assessment was quashed and set aside. [S.144B, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained money-Allowed only four days to respond notice-Order passed under section 148A(d) as well as notice issued under section 148 were quashed and set-aside. [S. 69A, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Failure to consider the reply-Natural justice-Order and notice set aside-Matter remanded.[S. 69, 115BBE, 147,148, 148A(b) 148A(d), Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-Failure to consider the reply-Violation of principle of natural justice-Order of the Assessing Officer is set aside-the matter was remanded to the Assessing Officer to pass a fresh de-nova order under section 148A(d) after considering the reply of assessee. [S. 68, 132, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-Opportunity of hearing was given-Reassessment notice is affirmed-Writ petition dismissed. [S. 68, 143(1), 148A(b), 148A(d), Art. 226]

S.147: Reassessment-Amounts of investments not fully disclosed in books of account-Search-Information from public domain-Fishing enquiry-Reassessment notice and order disposing of the objection were quashed. [S.69B, 148, Art. 226]