S. 147 : Reassessment-Assessee can establish in reassessment proceedings that reasons were erroneous-DTAA-India-USA-Assessee directed to show in the reassessment proceedings that the assumption of facts made in the notice is erroneous. [S. 10(38), 148, Form No 15CA, Art, 226]

S. 147 : Reassessment-No new material-Original assessment order passed after application of mind-Change of opinion-Reassessment notice is unsustainable. [S. 143(3), 148, Art, 226]

S. 147 : Reassessment-Issue of notices to wrong e-mail address is not valid-Reassessment order was set aside. [S. 127, 148, 282, Art, 226]

S. 147 : Reassessment-Failure to file return of income-Cash deposited in the bank account-Reassessment notice is justified. [S. 68, 139, 148, Art, 226]

S. 147 : Reassessment-Charitable purpose-Registration Exemption for assessment years prior to registration-Reassessment proceedings cannot be initiated on ground of non-registration. [S. 11, 12A, 12AA]

S. 147 : Reassessment-Opportunity of hearing-Question of facts cannot be raised in writ proceedings. [S. 148, Art, 226]

S. 147 : Reassessment-Information from Investigation Wing-Sanction of prescribed authority-Notice valid. [S. 148, 151, 282A, Art, 226]

S. 147 : Reassessment-Prima facie basis for belief sufficient Survey of third person and statement during survey proceedings revealing alleged bogus nature of transactions-Of Assessee-Notice valid. [S. 148, 153A, Art, 226]

S. 147 : Reassessment-After the expiry of four years-Failure to disclose material facts-Exempt income-Interest payment-Question of fact-writ is not maintainable. [S. 148, R. 8D, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Sale of shares-Company-Failure to disclose fully and truly all material facts-Burden on Assessing Officer. [S. 56(2)(vii)(c)(ii), 148, Art. 226]