S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order for the issue of notice based on the vague report of Deputy Director (Investigation)-Potential cash borrowings-Reassessment proceedings were quashed-Assessing Officer not following the direction of Court has indirectly interfered exposed with the administration of justice thereby exposing himself to proceedings under the Contempt of Courts Act 1971. [S. 148A(b), 148A(d), Contempt Of Courts Act, 1971, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Right of personal hearing-Mandatory-CBDT circular is binding on the Department-Order was set aside. [S. 148, Art, 226]

S. 148 : Reassessment-Notice-Assessment-Company struck off Register and restoration of registration subsequently-Company deemed to be in existence even during the period when it was struck off Register-Petition being not bonafide, the petitioner was directed to deposit the Cost of Rs.50000 with the Delhi High Court Legal Services committee. [S. 143(3), Companies Act, 2013, S. 252(3), 248]

S. 148 : Reassessment-Notice-Merger-Amalgamation-Notice Issued against non-existent entity-Notice void ab initio and unsustainable. [A. 147, Art. 226]

S. 147 : Reassessment-Within four years-Intangible assets-Depreciation-No new information-Reassessment notice was quashed. [S. 32, 35BB, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Amalgamation-Notice of reassessment issued in name of amalgamating company instead of a new company-Reassessment notice and order disposing of the objection was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-Borrowed satisfaction-Communication from Kolkota-Notice and the disposing objection was quashed [S. 40(a)(ia), 115JAA, 148 Art, 226]

S. 147 : Reassessment-After the expiry of four years-Infrastructure Development-Audit objection-No failure to disclose material facts-Notice of reassessment based on Audit objection-Reassessment notice and order disposing of the objection was quashed. [S. 80IA(4), 115JB, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Advertisement and sales promotion-Notice should specify material not disclosed-No failure to disclose material facts-Reassessment notice is bad in law. [S. 148, Art. 226]

S. 144B : Faceless Assessment-Amendment by Finance Act of 2022-Does not curtail benefits to the assessee-Amendment valid-Natural justice-Opportunity of the hearing was not granted-Reassessment was not valid-Order was set aside. [S. 144B(7), 144B(9), Art. 226]