S. 147 : Reassessment-With in four years-Insurance business-Profit on sale of investments-Prior to assessment year 2011-12 not liable to tax-First Schedule, Rule 5-Provision of section 115JB which enables companies to compute book profit are not applicable to insurance companies-Reassessment notice was quashed. [S. 44, 115JB. 148, Art. 226]

S. 147 : Reassessment-Method of accounting-Estimate of income-Statement of manager operations-Reopening was held to be justified. [S. 145, Art. 226]

S. 147 : Reassessment-Export oriented undertakings-Survey-Claimed higher profit-Reassessment notice was held to be justified. [S. 10B, 133A, 148, Art, 226]

S. 147 : Reassessment-Search and Seizure-Accommodation entries-Initiation of reassessment proceedings was held to be justified. [S. 68, 132, 148, Art. 226]

S. 147 : Reassessment-With in four years-Information from Investigation wing-Bogus accommodation entries-Notice of reassessment was held to be valid. [S. 131, 148, Art. 226]

S. 147 : Reassessment-With in four years-Share application money-Shell bogus companies-Information from investigation wing-Notice and reassessment was held to be valid. [S. 68, 131, 148, Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Sanction-Non application of mind-Reassessment notice was quashed. [S. 92CA(3), 143(3), 144C, 148, 151, Art. 226]

S. 147 : Reassessment-With in four years-Reasons for notice were different from issues concluded during original assessment-Notice was held to be valid. [S. 143(3),148, Art. 226]

S. 147 : Reassessment-Other income not disclosed-Alternative remedy-Correctness of facts cannot be decided in writ proceedings-Reassessment proceedings is held to be valid. [S. 148, Art. 226]

S. 147 : Reassessment-With in four years-Information by external agency-Sufficiency of reasons not to be gone into in Writ proceedings-Notice of reassessment is valid. [S. 148, 151, Art. 226]