S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years-Corporate social responsibility-Sanction of Commissioner or Principal Commissioner is a pre-requisite for issuance of a reopening notice under section 148 after expiry of four years from end of relevant assessment year-Reopening notice with sanction of Additional Commissioner was quashed and set aside. [S. 35AC, 80G, 92CA, 147, 148, 151(2), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Opportunity of hearing was not given-Order was set aside and matter remanded back to consider case a fresh. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice dated 31-3-2021, signed and issued on 31-3-2021-Alternative remedy-Writ petition dismissed. [S. 143(3), 147, 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Submitted a reply along with some documentary evidence showing that there was no escapement of income-Assessing Officer ought to have considered material produced on record by assessee-Matter is remitted back to Assessing Officer to give an opportunity of hearing and thereafter pass a detailed order. [S. 148, 189, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Period of 7 days was to be granted to assessee to file reply. [S. 147, 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Long term capital gain-Verified in the original assessment proceedings-Reopening notice and reassessment order is set aside and remanded back for fresh consideration. [S. 45, 147 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider the submission-Proceedings not concluded-Writ petition was dismissed. [S. 148, 148A(b), 148A(d), Art. 226, 227]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Response to show cause notice was not considered-No jurisdiction error-Writ petition was dismissed. [S. 148, 148A(d), Art. 226, 227]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained expenditure-Bogus purchase-Non supply of clear and legible copies-Cannot be adjudicated in the writ proceedings-Three working days to file reply-Natural justice not violated-Writ petition was dismissed. [S. 148, 148(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reassessment proceeding was at its intermediate stage and was yet to be concluded by statutory authority-Writ petition was dismissed. [S. 148, Art. 226, 227]