S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Accommodation entries-Accepted by assessee-Information from Investigation Wing-Alternative remedy-SLP against the dismissal of writ petition was dismissed [S. 147, 148, 148A(d), Art.136, 226]

S. 148 : Reassessment-Notice-Amalgamation-Merger-Knowledge of department-Notice against non-existent assessee is unsustainable.[S. 147, Art. 226]

S. 148 : Reassessment-Best judgment assessment-Request to the Assessing Officer to treat original return filed as return in response to notice-Best judgement order was passed without issuing notice under section 143(2-Order of Tribunal setting aside the order of the Assessing Officer is affirmed by High Court. [S. 139, 142(2A), 143(2), 144, 147, 260A]

S. 148 : Reassessment-Notice-After withdrawal of petition the assessment was completed-Second notice for same assessment year-Capital gains-Notice was quashed.[S. 10(38), 147, Art. 226]

S. 147 : Reassessment-Personal hearing through Video conference was not provided-Violation of principles of natural justice-Matter remanded. [S. 68, 148 Art, 226]

S. 147 : Reassessment-Unexplained investments-Search and Seizure-Survey-Statement in the course of survey is not conclusive evidence-Assessment of third person-Reassessment order was quashed. [S. 69B, 132, 143), 148, 153C]

S. 147 : Reassessment-Within four years-Audit objection-Question of law-Notice and order disposing the objection was quashed. [S. 148, Art, 226]

S.147: Reassessment-After the expiry of four years-No new tangible material-Change of opinion-Impermissible-Notice and all subsequent Proceedings are quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No new material and no evidence of non-disclosure of facts-Notice and order disposing the objection was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-Unexplained investments-Search and Seizure-Tribunal setting aside additions-SLP of Revenue is dismissed. [S. 69B, 148, 153C, Art. 136]