S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-New procedure with effect from 1-4-2021 Notices for prior periods issued without complying with new provision-Notices were quashed. [S. 147, 148,149(1)(b), Taxation and Other Laws (Relaxation and amendment of Certain Provisions) Act, 2020, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-After three years from the end of relevant assessment year-Service of notice without the signature of Assessing Officer digitally or manually-Notice invalid-Order and notice was quashed and set aside. [S. 147, 148, 148A(b) 148A(d), Art. 14, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Reply filed by the assessee was not considered-Order was set aside. [S. 147, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider a reply to show cause notice and personal hearing-Order was set aside-Directed to pass an order after giving an opportunity of personal hearing. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information from Investigation Wing-Capital gains-Alleged bogus scripts-Penny stock-Failure to furnish information received from Investigation Wing-Notice was quashed-Directed the AO to furnish the information and pass the order after considering the explanation of the assessee. [S. 45, 69A, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Change of opinion-Long-term capital gains-Reassessment notice was quashed. [S. 54, 147, 148, 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order for the issue of notice based on the vague report of Deputy Director (Investigation)-Potential cash borrowings-Reassessment proceedings were quashed-Assessing Officer not following the direction of Court has indirectly interfered exposed with the administration of justice thereby exposing himself to proceedings under the Contempt of Courts Act 1971. [S. 148A(b), 148A(d), Contempt Of Courts Act, 1971, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Right of personal hearing-Mandatory-CBDT circular is binding on the Department-Order was set aside. [S. 148, Art, 226]

S. 148 : Reassessment-Notice-Assessment-Company struck off Register and restoration of registration subsequently-Company deemed to be in existence even during the period when it was struck off Register-Petition being not bonafide, the petitioner was directed to deposit the Cost of Rs.50000 with the Delhi High Court Legal Services committee. [S. 143(3), Companies Act, 2013, S. 252(3), 248]

S. 148 : Reassessment-Notice-Merger-Amalgamation-Notice Issued against non-existent entity-Notice void ab initio and unsustainable. [A. 147, Art. 226]