S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains –Cash credits-Sale of property-Description of property was different in order passed under section 148A(d) from description in notice under section 148A(b)-Reassessment notice and order is quashed and set aside.[S. 45, 68, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice is violated-Seven days time exclusive of holidays to give reply was not provided-Matter is remanded back for fresh consideration.[S.148(A)(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed is neither violation of principle of natural justice nor contrary to any statutory provision nor any procedural irregularity nor without jurisdiction-Writ petition is dismissed. [S. 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Replies uploaded was not considered-Order passed and notice issued is set aside-Directed the Assessing Officer to pass a reasoned order on merits and in accordance with law. [S. 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment –Notice-Jurisdiction-Foreign company-No order of transfer was produced-Notices issued by ACIT, IT, Bhubaneswar were without jurisdiction and, impugned notices and all proceedings consequent thereto were to be quashed Notices issued by ACIT, IT, Bhubaneswar were without jurisdiction and, notices and all proceedings consequent thereto were quashed.[S. 120,127 147,197, Art. 226]

S. 147 : Reassessment –Change of opinion-Spent more than 85 per cent of receipts-Order of Tribunal quashing the reassessment order is affirmed.[S. 11, 12, 12A, 13, 148, 260A]

S. 147 : Reassessment-Reopening of assessment on the ground of subsequent AAR-Binding nature of Advance ruling will prevail-Reassessment notice and notice is quashed and set aside-DTAA-India-UAE [S. 9(1)(i) 148, 245S, Art. 4, 10, 11,13(3), Art. 226]

S. 147 : Reassessment –With in four years-Capital gains-Change of opinion-No suppression of material facts-Reassessment notice and order disposing the objection is quashed. [S. 45, 143(3), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Share application money-Produced address, PAN etc-Reassessment notice and order disposing the objection is quashed.[S. 68,

S.147: Reassessment-After the expiry of four years-Long term capital gains-Sale of shares-Information from Investigation Wing-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S.45, 148, Art. 226]