S. 151 : Reassessment – Service of notice – Return submitted giving new address — Notice sent to old address — No proper service of notice — Notice and reassessment proceedings not valid – Sanction for issue of notice – After expiry of three years – Approval of Principal Commissioner (PCIT) is not valid – Approval is required from Principal Chief Commissioner (PCCIT) – Order was quashed. [S. 147, 148, 148A(b), 148A(d), 149(1)(a), 151(iii), Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years – Satisfaction recorded by Joint Commissioner–Notice and order disposing the objection was quashed. [S. 147, 148, Art. 226]

S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice – Jurisdiction – Part of cause of action had accrued within territorial jurisdiction of Bombay High Court – Bombay High Court has the jurisdiction to entertain the Writ petition- Interim relief was granted. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice – After three years from the end of relevant assessment year – Service of notice without the signature of Assessing Officer digitally or manually-Notice invalid – Order and notice was quashed and set aside. [S. 147, 148, 148A(b), 148A(d), Art. 14, 226]

S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice – Notice issued in name of deceased assessee- Notice and order quashed and set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Assessee must be furnished material on the basis of which initial notice was issued- Notice was quashed. [S. 69C, 148, 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice-Two Permanent Account Numbers —Earlier Permanent Account Number was abended – Notices issued in earlier Permanent Account Number not responded – [ 144, 147, 148, 156, 271B, 271F, 274, Art. 226]

S. 148 : Reassessment –Notice – Recorded reason was not provided – Order of assessment is bad in law-Faceless Assessment Scheme who shall proceed in the matter after providing to the Petitioner the reasons recorded for reopening. The proceedings be completed preferably within a period of three months from today. [S. 144B, 147, Art. 226]

S. 148 : Reassessment–Notice–Search and Seizure–Third party premises-Satisfaction note-Failure to furnish documents- Assessment order quashed and set aside – Matter was remanded back for adjudication afresh. [S. 131, 132, 147, 151, Art. 14, 226]

S. 148 : Reassessment –Notice – Amalgamation- Company ceased to exist- Succession to business otherwise than on death -Non existing company – Amalgamation – PAN in name of non -Existent company remained active – Notice issued was quashed. [S. 148, 170, Art. 226]