S. 147 : Reassessment-Assessment order is set aside in writ remanding matter to Assessing Officer for reconsideration-Appeal-Order in writ petition modified granting liberty to file appeal before Appellate Authority raising all grounds on merits. [S. 148, 246A, Art. 226]
S. 147 : Reassessment-Audit objection-Corporate Social Responsibility-Change of opinion-Notice and order disposing the objection is quashed and set aside. [S. 37(1), 148, Companies Act, 2013, S.135, Art. 226]
S. 147 : Reassessment-Faceless Assessment-Principle of natural justice-Oder passed without giving an opportunity of hearing–Reassessment proceedings and consequential notices quashed-Assessing Officer is directed to afford due opportunity and pass order accordingly. [S. 148, 156, Art. 226]
S. 147 : Reassessment-Capital or revenue-Amount paid to electricity Board for bay lines allowed as revenue expenditure-No new material-Reassessment is not valid. [S. 37, 148, 260A]
S. 147 : Reassessment-With in four years-Provision for compensation-Allowed as deduction-Notice of reassessment based on same issues-Held to be not valid.[S. 37(1), 148]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-No opportunity of cross-examination is given-Reassessment is not valid.[S. 148, 260A]
S. 147 : Reassessment-After the expiry of four years-No allegation in notice that material facts necessary for assessment had not been disclosed-Reassessment notice and order is not valid. [S.148 260A]
S. 147 : Reassessment-After the expiry of four years-Compensation-Compulsory acquisition by Government-Denial of exemption to other Co-owners-Notice and order disposing the objection is set aside. [S. 10(37) 148,263, Art. 226]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 148,151, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Reasons recorded not specifying what material was not disclosed-No new information-Change of opinion-Notice and order disposing the objection is quashed. [S. 35(2AB) 148, Art.226]