S. 147 : Reassessment-With in four years-Change of opinion-Change of opinion does not constitute justification and/or reasons to believe that income chargeable to tax has escaped-Survey operation-Notice of reassessment and order disposing the objection was quashed. [S. 133-A, 147, Art. 226]

S. 147 : Reassessment-Change of opinion-Order of special Bench-Carry forward and set off of business losses-Unabsorbed depreciation-Reassessment notice and order disposing the objection was quashed. [S. 32, 143(3), 147, Art. 226]

S. 147 : Reassessment-Export oriented undertakings-Tribunal for the Assessment year 2006-07 has held that the assessee has not violated the conditions u/s. 10B((9) of the Act-The order of Tribunal was up held by the High Court-Reassessment notice and order disposing the objections were quashed. [S. 10B(9), 148, Art. 226]

S 147 : Reassessment-After the expiry of four years-Tangible material-High value transaction-Reliance of SEBI order-Reassessment proceeding is held to be valid. [S. 143(1), 148, 151, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Book profit-Revision was dropped-Sanction for reassessment was without application of mind-Reassessment notice and order disposing the objection was quashed. [S. 148, 151, 263, Art. 226]

S. 147 : Reassessment–After the expiry of four years-Change of opinion-Amalgamation-Valuation of shares-Advertisement and Business Promotion on medical practioners-Reopening on same material with a view to take another view is held to be not valid-Notice and order disposing the objection was quashed. [S. 37(1), 56(2)(viib), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-When the Assessing Officer does not accept the objections filed, he shall not proceed further in the matter within a period of four weeks from the date of service of the said order of the objections on the assessee-Order was quashed-Notice and order rejecting the objection was also quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-Income from house property-Business income-Income from other sources-No failure to disclose fully and truly all material facts-Notice of reassessment and order disposing the objection was quashed. [S. 22, 24, 28(i), 56, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-No failure to disclose material facts-Demerger-Same material-Reassessment notice and order disposing the objection was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-No failure to disclose material facts-Query raised in the course of assessment proceedings-No discussion in the assessment order-Credit for tax deduction at source-Notice of reassessment and order disposing objection was quashed. [S. 148, Art, 226]