S. 148 : Reassessment–Notice–Issue of notice prior to recording of reasons for reopening of assessment is held to be without jurisdiction–Deserves to be quashed–Defects could not be cured by invoking S.292B of the Act. [S. 147, 292B ]

S. 147 : Reassessment–Agricultural income-Advisory issued by the department–Verify the income-Undisclosed income-No tangible material-Reassessment is held to be bad in law. [S. 2(IA), 148, Art. 226]

S. 147 : Reassessment–Alternative remedy–Writ petition was dismissed on the ground that the assessee had availed alternative remedy. [S. 148, 251, Art. 226]

S. 147 : Reassessment–Fishing enquiry–Information from intelligence wing-Builder-Make detailed enquiry-Reassessment is held to be bad in law. [S. 28(i), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Outstanding credit balances-No failure to disclose material facts– Reassessment is held to be not valid. [S. 148, Art, 226]

S. 147 : Reassessment–After the expiry of four years-Information by Investigation wing–Accommodation entries-Pravin Kumar Jain-One of the beneficiary–Reassessment is held to be valid [ S.69, 132(4), 148, 151, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Facts was disclosed to the Assessing Officer in the original assessment proceedings–No new material–Reassessment based on change of opinion-Held to be not valid. [S. 12A, 148, Companies Act 1956, S. 25]

S. 144C : Reference to dispute resolution panel–Failure to consider objection-Failure of statutory authority to exercise its jurisdiction and non-application of mind-Amenable to writ jurisdiction-Matter remanded to DRP. [S. 9(1)(vi), Art. 226]

S. 143(2) : Assessment–Notice–Limitation-Notice was not issued within prescribed time – Order is barred by limitation. [S. 143(3)]

S. 142(2A) : Inquiry before assessment–Special audit–Search proceedings-Individual not required to be maintain account statutorily Providing accommodation entries–Order for special audit is held to be justified-Petition also dismissed on the ground of belatedly approaching the Court. [Art. 226]