S. 153A: Assessment-Search-Assessment prior to search-Order of High Court is affirmed-SLP of Revenue is dismissed.[Art. 136]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Notice issued after three years-Barred by limitation-Travel back in time theory unsustainable-That the principle of constructive res judicata was not applicable. The orders passed under section 148A(d) and the consequent notices issued for the assessment years 2016-17 and 2017-18 under the amended provisions of section 148 of the 1961 Act were unsustainable. [S. 148, 148A(b) 148A(d),149, Art. 142, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Resident of Uganda-Mutual fund investment-Source of investments coming from Non-Resident External Accounts Beyond Reach Of Authorities-No Tangible material for belief that income had escaped assessment-Notice not valid.[S.10(4), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-No violation of principle of natural justice-Loan transactions-Question of fact-Writ petition is dismissed. [S. 69C, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Matter restored to the AO as the main contention of the assessee that it had not claimed any deduction for such liability was not considered while passing order u/s. 148A (d) of the Act. [S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Premature-Before issue of notice u/s 148-Writ petition is dismissed. [S.148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash deposits–Cash was withdrawn and redeposited in the bank account-No tangible material-Reassessment notice is held to be bad in law.[S.148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Mere failure to file reply cannot be the ground to issue notice u/s 148-Even in ex-parte order, the authority has to record reasons for coming to a conclusion as to why the case has been taken out for re-opening of the assessment-Matter restored to the Assessing Officer to the stage of notice u/s. 148A(b) of the Act. [S. 148, 148A(b), 148A(d) Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principles of natural justice-Notice and order is quashed-The Assessing Officer may proceed to issue notice as per law by providing a reasonable opportunity of hearing to the assessee [S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Disputed question of facts-Beneficiaries of cash transactions-Writ petition is dismissed.[S.69C,132, 148A(b) 148A(d), 269D, 269SS, Art. 226]