S. 147 : Reassessment-After the expiry of four years-Investment in purchase of shares-Objections disposed without passing speaking order-Fundamental factual error-Reassessment notice and order disposing the objection is quashed.[S. 68, 148,151, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Cost of acquisition-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 45, 48, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Cash deposited in bank-Suspicious of unaccounted money-Reason to suspect and no reason to believe-Notice and order disposing the objection is quashed and set aside. [S. 68, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Investment in a residential house-No new tangible material-Reassessment notice and order disposing the objection is quashed. [S. 54F, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Notional foreign exchange loss-No failure to disclose material facts-Change of opinion-Notice and order disposing the objection is quashed.[S.37(1), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Bad debts written off-Book profit-Exempt income-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S.14A, rt. 36(1)(vii), 44AB,115JB, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Brought forward depreciation-Capital gains-Business income [S. 28(i), 32, 71, 148, Art.226]

S. 147 : Reassessment-After the expiry of four years-Special economic zones-Splitting up or reconstruction-No failure to disclose full and true material facts-Reassessment notice and order disposing the objection is quashed. [S.10AA, 148,Form No 56F, Art. 226]

S. 147 : Reassessment-After the expiry of four years-S.147: Reassessment-Foreign exchange fluctuation-No failure to disclose material facts-Audit objection-Notice of reassessment and order disposing the objection is quashed. [S. 4, 148, Art. 226]

S. 147 : Reassessment-Revaluation of asset of firm-Transfer of revalued reserve to partners’ accounts-Section 45(3) is applicable in year of transfer of capital asset by partner to firm by way of capital contribution-Re valuation is not colourable device-Reassessment is not valid-SLP of Revenue is dismissed. [S.10(2A), 45(3), 148, Art. 136]