S. 143(3) :Assessment – Reassessment – Notice – Principle of natural justice – Alterative remedy – Non – existent company – Assessment order is up loaded – Cash deposits – Notices were served on assessee’s Chartered Accountant through e-mail Id which is registered by assessee with Income-tax Department – Writ petition is dismissed – Liberty is granted to assessee to appeal against assessment order made in pursuance of impugned notices on all grounds . [ S. 147, 148 , Art . 226 ]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Cash deposit-Demonetaisation-Sanction is mechanical without application of mind-CIT(A) deleted the addition-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S. 69A, 119,120, 144B(7), 144B(8), 148, 1488A(b), 148A(d)),151A, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S.119,120, 144B(7), 144B(8), 148, 1488A(b), 148A(d)),151A, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S.119,120, 144B(7), 144B(8), 148, 1488A(b), 148A(d)),151A, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S.119,120, 144B(7), 144B(8), 148, 1488A(b), 148A(d)),151A, Art.226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S.119,120, 144B(7), 144B(8), 148, 1488A(b), 148A(d)),151A, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S.119,120, 144B(7), 144B(8), 148, 1488A(b), 148A(d)),151A, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Interim stay is granted. [S.119,120, 144B(7), 144B(8),,148, 148A(b), 148A(d), 151, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated without conducting faceless assessment as envisaged under section 144B-Contrary to provision of law-Notice and order is quashed.[S.119,120, 144B(7), 144B(8), 148, 148A(b) 148A(d), 151, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Interest on bonds/Debentures-Interest income received on NCDs is in nature of dividend-liable to be taxed in terms of section 115-O-Reassessment notice and order disposing the objection is quashed-DTAA-India-Luxemborg [S.9(1)(v), 115-O, 148, 148A(b), 148A(d), 194LD, Art. 11, Art. 226.]