S. 147 : Reassessment-Reasons for notice not given to assessee-GKN Driveshafts (India) Ltd. v. ITO(2003) 259 ITR 19 (SC)-Draft Order of assessment order passed without giving assessee sufficient time to raise objection; assessment not valid.[S. 148, Art. 226]

S. 147 : Reassessment–Return filed in response to notice of reassessment. Inadvertent error in stating that the return was under Error should be ignored-Reassessment order passed without considering the submission-Order and consequential notices were quashed and set aside.[S. 139, 148, 292B, Art.226]

S.147: Reassessment-After the expiry of four years-Bad debts-Change of opinion-No new facts-Notice and order disposing of the objection is quashed. [S. 36(1)(vii), 148, Art.226]

S.147: Reassessment-After the expiry of four years-Failure to disclose material facts-Reassessment notice is held to be valid.[S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Second round of notice-Change of opinion-No failure to disclose material facts-Notice and order disposing of the objection are quashed. [S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Stamp value-Information regarding enhanced stamp value of property purchased by assessee, was before the Assessing Officer at the time of making assessment-Reopening of assessment to assess amount enhanced beyond was not justified.[S. 56, 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Non application of mind-Change of opinion-Notice and order rejecting objections quashed and set aside [S. 68,143(3), 148,Art. 226]

S.147: Reassessment-After the expiry of four years-Change of opinion-Failure to disclose material facts-Notice not valid.[S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Change of opinion-Failure to disclose material facts-Notice not valid.[S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Change of opinion-Reassessment notice and order disposing of the objection are quashed. [S. 148, Art. 226]