S. 149: Reassessment-Time limit for notice-High Court held that where the period of six years from the end of the relevant assessment year 2016-17 expired on 31.03.2023, notice issued thereafter on 31.03.2024 was barred by limitation-SLP of revenue dismissed. [S. 148, Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Constitutional validity-Notice issued to the Attorney General of India-Arguable questions were raised in the petition; operation of the notice dated 30-3-2025 under section 148 was stayed. [S.148, Explanation 2, Clause (c), Art. 14, 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice-After the expiry of four years-Notice and consequential orders are quashed and set aside. [S. 144C(1), 147, 148, 148A(b), 148A(d), Art. 226]

S.148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained money-Cross-examination-mere denial/non-completion of cross-examination of said third party did not vitiate order under section 148A(d)-Opportunity of cross-examination must be provided before passing the assessment order. [S.69, 132(4), 147, 148, 148A(b), 148A(d), Art. 226]

S.148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Trading of gold, silver, diamond and bullion-High-risk transactions and a GST show cause proposing registration cancellation for ineligible ITC-Reassessment notice and consequential orders are quashed and set aside.[S.69A, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Development agreement for acquiring development rights funded through unsecured loan from its director-No failure to disclose material facts-Reassessment notice and consequential orders were quashed. [S.68, 143(2), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Scientific research expenditure-Change of opinion-The power to reexamine cannot be exercised from time to time-Reassessment notice and consequential orders were quashed.[S.35(2AB),143(3), 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains-Change of opinion-Notice and consequential orders were quashed and set aside.[S.54F, 143(3), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Fictitious losses-Mutual fund-Notice and consequential orders were quashed-SLP of revenue dismissed. [S. 148, 148A(b), 148A(d), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Co-operative societies-Interest income on fixed deposit kept with cooperative bank-SLP of revenue was dismissed on account of delay of 225 days in filing SLP [S.80P(2)(d), 148, 148A(b), 148A(d), Art. 136]