S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash deposits–Cash was withdrawn and redeposited in the bank account-No tangible material-Reassessment notice is held to be bad in law.[S.148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Mere failure to file reply cannot be the ground to issue notice u/s 148-Even in ex-parte order, the authority has to record reasons for coming to a conclusion as to why the case has been taken out for re-opening of the assessment-Matter restored to the Assessing Officer to the stage of notice u/s. 148A(b) of the Act. [S. 148, 148A(b), 148A(d) Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principles of natural justice-Notice and order is quashed-The Assessing Officer may proceed to issue notice as per law by providing a reasonable opportunity of hearing to the assessee [S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Disputed question of facts-Beneficiaries of cash transactions-Writ petition is dismissed.[S.69C,132, 148A(b) 148A(d), 269D, 269SS, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Notice not disclosing the additions to be made-Matter remanded.[S. 69A, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained expenditure-Bogus purchases)-No opportunity of personal hearing granted-Violation of principle of natural justice-Matter remanded-The assessee is directed to file objections with supportive documents. [S. 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Advanced loans-Alternative remedy-Writ petition is dismissed. [S. 131(IA), 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-The High Court dismissed the writ filed by the assessee against the assessment order with direction to avail alternative available under the Act as the assessee had failed to point out any procedural irregularity or illegality in the proceedings.[S. 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice-Notice issued in the name of dead person-Not enforceable in the eyes of law-The legal heirs are under no statutory obligation to intimate the death of the assessee to the department-Requirement of issuing notice to a correct person is not a merely a procedure requirement but is a condition precedent the impugned notice being valid in law-Notice is held to be null and void.[S. 10(37) 144. 147, 292BB, Art. 226

S. 147 : Reassessment-Audit objection-Corporate Social responsibility-Reopening of assessment on perusal of the records available during the course of assessment proceedings-Amounts to change of opinion-Reassessment notice and order disposing the objection is quashed. [S. 37(1), 148, Art. 226]