S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Show cause notice-Must be given minimum period of seven days to reply the notice-Reply sent to registered post-Refusal to consider reply on the ground that it had not been sent through E. Portal-Not valid-Order quashed and set aside. [S.148A(b), Art, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Show cause notice-Request for extension of time-Order passed before considering the reply-Order was set a side. [S. 148, 148A(b), 148A(c), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-consideration of assessee’s response to show-cause notice-Order quashed-Matter remanded. [S. 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider replies submitted-Notice and order set aside-Matter remanded. [S. 147, 148, 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Order passed without considering request for sufficient time-Order set aside. [S. 147, 148A(b) 148A(d), 151, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Order passed without considering request for sufficient time-Order set aside. [S. 147, 148A(b), 148A(d), Art. 226]

S. 147 : Reassessment-Alternative remedy-Writ against reassessment order was dismissed. [S. 148, Art. 226]

S. 147 : Reassessment-Show cause notice-Alternative remedy-Time granted to file reply only two days-Directed to provide time of 10 days to file the reply-Appeal Lies from order of reassessment-Writ is not maintainable. [S. 148, 246A, Art. 226]

S. 147 : Reassessment-Date of issue and service of notice-Digital signature of Authority dated March 31, 2021-Notices Issued through Electronic mode on March 31, 2021 prior to amendment in law from April 1, 2021 and deemed to be served. [S. 148,149, 282, 282A, TOLA Act, 2020, S. 3(1), IT Rules 1962, R 127A(1), Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Payment to related parties-Failure to deduct tax at source-Allowed claim without speaking order-Re assessment notice-Not valid. [S. 40A(2)(b), 148, 194C, Evidence Act, 1872 S. 114(e), Art. 226]