S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years-Commissioner has to apply his mind and cannot pass order mechanically-Notice quashed and set aside. [S. 147, 148, Art, 226]

S. 149 : Reassessment-Time limit for notice-Date when digitally signed notice is entered in computer-Notice barred by limitation. [S. 147, 148, 282, 282A, Information Technology Act, 2000, S. 13, Art. 226]

S. 149 : Reassessment-Time limit for notice-Notice issued after expiry of limitation-Defect not curable-Notice not valid. [S. 143(2), 292BB]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued under Section 148 on 16-4-2021-Not Valid. [S. 148, Art, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Public sector undertaking-Input tax credit fraud-Proceedings stayed until further orders. [S. 148, Art, 226]

S. 148 : Reassessment-Notice-Notice in the name of dead person-Objection to notice by Legal Representative-. Mistake in notice not curable-Notice not valid. [S. 147, 159(2)(b), 292B, Code of Civil Procedure, 1908, S. 2(11), Art, 226]

S. 147 : Reassessment-Limitation-No finding or recording of reason that income has escaped assessment on account of failure of assessee to disclose truly and fully all material facts-Notice And Order Rejecting Objections Unsustainable. [S. 148, 149 150. Art, 226]

S. 147 : Reassessment-Assessee can establish in reassessment proceedings that reasons were erroneous-DTAA-India-USA-Assessee directed to show in the reassessment proceedings that the assumption of facts made in the notice is erroneous. [S. 10(38), 148, Form No 15CA, Art, 226]

S. 147 : Reassessment-No new material-Original assessment order passed after application of mind-Change of opinion-Reassessment notice is unsustainable. [S. 143(3), 148, Art, 226]

S. 147 : Reassessment-Issue of notices to wrong e-mail address is not valid-Reassessment order was set aside. [S. 127, 148, 282, Art, 226]