S. 147 : Reassessment-With in four years-Accommodation entries-Information from Investigation wing-New material-Notice and rejection of objection was held to be valid. [S. 132, 148, Art. 226]

S. 147 : Reassessment-Search and seizure-Assessment of third person-Jurisdiction-Decision of single judge was set aside-Assessee was given liberty to raise additional grounds on the issue of jurisdiction. [S. 132, 147, 153C, Art. 226]

S. 147 : Reassessment-With in four years-Gift by proprietor of Jewellery business to his close relatives-Relatives investing gifts in business and forming a partnership-Notice was held to be valid. [S.143 (1), 148, Art. 226]

S. 147 : Reassessment-With in four years-Failure to deduct tax at source-Alternative remedy-Writ petition was dismissed. [S. 40(a)(ia), 43B, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Land used for agricultural purposes-No new material-Reassessment notice was quashed. [S. 54B, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Deduction windmill unit-Set off brought forward losses/unabsorbed depreciation-Reassessment notice was held to be not justified. [S. 32, 80IA, 143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Subsequent investigation-Accommodation entries-Penny stock-Capital gains-Transactions were bogus-Reassessment notice was held to be valid. [S. 45, 132, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-No failure to disclose any material facts-Non-resident-Tax deduction at source-Reassessment notice was held to be not valid. [S. 40(a)(ia), 195, 201(1), Art. 226]

S. 147 : Reassessment-After the expiry of four years-Material facts-Disclose fully and truly-Deemed cases-Details of accounting-Sufficiency of reasons need not be gone into in writ proceedings-Reassessment notice was held to be valid. [S. 147, Explanation, 2, 148, Art. 226].

S. 147 : Reassessment-After the expiry of four years-Change of opinion-No allegation of non-disclosure of true and full facts-Proviso 1 and 3-Reassessment notice was held to be not valid. [S. 148, Art. 226]