S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Search and seizure-Notice for reopening u/s 148 issued by the Jurisdictional Assessing Officer (JAO)-Scheme of Faceless Assessment framed vide Notification dt. 29–03–2022-Not applied to cases of search and seizure u/s 132-Challenge of notice u/s 148 on the ground that it could have been issued only through automated allocation in faceless manner and not by JAO-Writ petition is dismissed.[S. 132, 148, 148A(b), 148A(d),151A, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reassessment was concluded on 26-3-2002-Reassessment proceedings on same set of facts is not sustainable.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Dead person-AO issued notice in the name of deceased assessee in spite of being informed by the petitioner (son of the deceased assessee) to the AO –Notice and subsequent order is quashed and set aside. [S. 148, 148A(b), 148A(d), 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Given only two working days to comply the notice-Notice and order is quashed and set aside. [S.148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Dissolution of firm- AO issued notice u/s 148A in the name of assessee firm on 09-02-2023 which was dissolved w.e.f. 31-03-2016-Notice u/s 148 and subsequent order u/s 148A (d) were to be quashed and set aside. [S. 148, 148A(b), 1488A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by JAO is in contravention of faceless mechanism provided under section 151A-is bad in law.[S.148, 148A(b) 148A(d) 151A(2) Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by Jurisdictional Assessing Officer and not by Faceless Assessing Officer-Notice and consequential orders are quashed. [S. 148, 148A(b), 148A(d),151A(2), Art, 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by JAO is in contravention of faceless mechanism provided under section 151A-is bad in law.[S.148, 148A(b) 148A(d) 151A, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Principle of natural justice-Order is set aside with the direction to pass orders in accordance with law, after affording reasonable opportunity of personal hearing to assessee. [S.68, 148, 148(A)(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice was sent to an Email ID no longer in use-Notice and consequential proceedings are quashed-Matter remanded to Assessing Officer for proper issue of initial notice [S.148A(d), Art. 226]