S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Intimation-Fresh material not necessary for reopening assessment-Order passed under section 148A(d) and notice issued under section 148 is held to be valid. [S. 143(1), 147, 148, 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principles of natural justice-Personal hearing-Reassessment notice was quashed-Directed to pass the order after considering the documents and giving an opportunity of hearing. [S. 147, 148, 148A(b),148A(d),Art,226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason given for notice-Existence of alternate remedy-Writ is not maintainable.[S. 148A(b), 148(d), Art, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason given for notice-Existence of alternate remedy-Writ is not maintainable. [S. 148A(b), 148(d), Art. 226]

S. 148 : Reassessment –Limitation-Issue and service of notice-effect from 1-4-2021-Faceless Assessment-Despatch in accordance with Section 13 of Information Technology Act, 2000 essential-Uploading of notices on My Account on E-Filing Portal not valid transmission-Notices sent as attachment through E-Mail designated addresses bearing jurisdictional Assessing Officer’s digital signature valid under section 282A of the Act-Ratio of UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC). [S. 147, 148A, 149, 151, 282, 282A, Information Technology Act, 2000, S. 13, Art. 226]

S. 148 : Reassessment-Notice-Limitation-Notice issued beyond six years from the end of the assessment year barred by limitation-Proceedings and demand notice was quashed. [S. 147, Art. 226]

S. 148 : Reassessment –Notice-Limitation-Initial notice issued after period of six years stating wrong assessment Year-Corrigendum issued thereafter cannot cure a procedural irregularity-Order rejecting objections set aside. [S. 147, 149, 292B, Art. 226]

S. 148 : Reassessment –Notice-Reasons recorded after issue of notice-Order of High Court setting aside of reassessment proceedings is held to be proper. [S. 147, 292B, Art. 136]

S. 147 : Reassessment-Alternative remedy-Educational institution-Obligation to file return-Participated in the proceedings-Writ petition was dismissed. [S. 10(23C), 139(4A), 139(4C), 148, Art. 226]

S. 147 : Reassessment-Order disposing of objections-Must be speaking order-Order set aside-Matter remanded to the Assessing Officer to consider afresh. [S. 148, Art. 226]