S. 147 : Reassessment-With in four years-Change of opinion-Information from audit party-Sufficiency of reasons not to be gone into by High Court-Reassessment notice was held to be valid. [S. 10A, 10AA, 115JB, 148, Art. 226]

S. 147 : Reassessment-Within four years-Speaking order only with reference to reasons for reopening of assessment and not on all issues-Reassessment was held to be valid. [S. 148, Art. 226]

S. 147 : Reassessment-Fringe benefits tax-Reason to believe-Information from audit-Disputed facts not to be adjudicated by Court-Reassessment proceeding is held to be valid. [S. 115WG, 115WH, 148, 150, Art. 226]

S. 147 : Reassessment-Search and seizure-Information from DIT (Inv)-Bogus accommodation entries-Reassessment notice is held to be valid. [S. 68, 132(4), 148, Art. 226]

S. 147 : Reassessment-With in four years-Accommodation entries-Information from Investigation wing-New material-Notice and rejection of objection was held to be valid. [S. 132, 148, Art. 226]

S. 147 : Reassessment-Search and seizure-Assessment of third person-Jurisdiction-Decision of single judge was set aside-Assessee was given liberty to raise additional grounds on the issue of jurisdiction. [S. 132, 147, 153C, Art. 226]

S. 147 : Reassessment-With in four years-Gift by proprietor of Jewellery business to his close relatives-Relatives investing gifts in business and forming a partnership-Notice was held to be valid. [S.143 (1), 148, Art. 226]

S. 147 : Reassessment-With in four years-Failure to deduct tax at source-Alternative remedy-Writ petition was dismissed. [S. 40(a)(ia), 43B, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Land used for agricultural purposes-No new material-Reassessment notice was quashed. [S. 54B, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Deduction windmill unit-Set off brought forward losses/unabsorbed depreciation-Reassessment notice was held to be not justified. [S. 32, 80IA, 143(3), 148, Art. 226]