S. 147 : Reassessment-No tangible material-Notice not valid. [S. 148, Art. 226]

S. 147 : Reassessment-Survey-Information from investigation wing-Live link-Sufficiency of material cannot be considered at stage of notice-Notice valid. [S. 133A ,148, 151, 153C, Art. 226]

S. 147 : Reassessment-Participated in the proceedings–Order of reassessment is valid. [S. 142(1), 148, Art.226]

S. 147 : Reassessment-Transactions discovered to be non-genuine by Income-Tax Officer (Inv)-Notice valid-Sanction-Order of sanction to be tested along with reasons for notice. [S. 131A, 148, 151, 282A, Art. 226]

S. 147 : Reassessment-Donation to Institution-Survey-Subsequent withdrawal of approval with retrospective effect-Notice of reassessment is valid. [S. 35(1)(ii), 133A, 148, Art.226]

S. 147 : Reassessment-Principles of Natural justice-Order passed without giving adequate time to respond to show-cause notices-Order set aside-Matter remanded. [S. 148, Art. 226]

S. 147 : Reassessment-Bogus transaction-Information from investigation wing-Limited scrutiny-Futures and options-Loss was set off against normal business-Reassessment notice valid. [S. 43(5)(d), 133(6), 148, 151, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Accommodation entries-Transactions disclosed found subsequently to be bogus-Notice valid. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Notice-Order of reassessment without considering objections-Not valid. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Failure To Disclose material facts-Not disclosing receipts under Section 194J and reimbursement of expenses-Proper recording of satisfaction-Decision could not be reviewed-Notice could not be declared invalid.[S. 148 ,260A, Code of Civil Procedure, Order 47, Rule 1, Art. 226]