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]

S. 147 : Reassessment-After the expiry of four years-Real estate business-Sale between related parties-No enquiry was made in the course of original assessment proceedings-New information based on Tribunal judgement-No true disclosure of material facts-Reassessment notice was held to be valid. [S. 40A(2)(b), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-The four-year period not from the disposal of appeal by CIT (A)-Third proviso-Reassessment is held to be not valid-Reassessment was held to be not valid-Appeal-Consistence view taken in favour of assessee-Appeal is not maintainable. [S. 148, 260A]