S. 147 : Reassessment-After the expiry of four years-Incorrect and misleading particulars-Reassessment notice is justified-Writ is not maintainable. [S. 43B(c), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Incorrect and misleading particulars-Reassessment notice is justified-Writ is not maintainable. [S. 43B(c), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Survey-Search-Failure to disclose material facts-Information from Investigation wings-Bogus accommodation entries-Reassessment notice was held to be justified. [S. 132, 133(6), 147, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Amalgamation-No failure to disclose material facts-Reassessment notice was held to be not valid. [S. 2(IB), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Set-Off of short-term capital gains against business income-No failure to disclose material facts-Disclosure was mentioned in the assessment order-Reassessment notice was quashed. [S. 10A, 10AA, 143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Tangible material-Accommodation entries-Bogus companies-Information from investigation wing-Reassessment notice is valid. [S. 143(3), 148, Art. 226]

S. 144C : Reference to dispute resolution panel-Violation of principle of natural justice-Order was set aside. [Art. 226]

S. 144C : Reference to dispute resolution panel.-Draft assessment order-Alternative remedy-Writ petition was dismissed. [S. 253, Art. 226]

S. 144C : Reference to dispute resolution panel-Final assessment without waiting for decision of DRP-Order was set aside. [S. 143(3), Art. 226]

S. 144C : Reference to dispute resolution panel-Order passed without following the procedure-Not a procedural irregularity-Not a curable defects-Final order passed without the draft assessment order was not valid. [S. 292B, Art. 226]