S.147: Reassessment-After the expiry of four years-Bad debts-Change of opinion-No new facts-Notice and order disposing of the objection is quashed. [S. 36(1)(vii), 148, Art.226]

S.147: Reassessment-After the expiry of four years-Failure to disclose material facts-Reassessment notice is held to be valid.[S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Second round of notice-Change of opinion-No failure to disclose material facts-Notice and order disposing of the objection are quashed. [S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Stamp value-Information regarding enhanced stamp value of property purchased by assessee, was before the Assessing Officer at the time of making assessment-Reopening of assessment to assess amount enhanced beyond was not justified.[S. 56, 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Non application of mind-Change of opinion-Notice and order rejecting objections quashed and set aside [S. 68,143(3), 148,Art. 226]

S.147: Reassessment-After the expiry of four years-Change of opinion-Failure to disclose material facts-Notice not valid.[S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Change of opinion-Failure to disclose material facts-Notice not valid.[S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Change of opinion-Reassessment notice and order disposing of the objection are quashed. [S. 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Scrutiny assessment-No evidence of failure to disclose material facts-Reassessment notice and order disposing of objection was quashed. [S. 143(3) 148, Art. 226]

S. 145 : Method of accounting-No rejection of books of account-Deletion of addition by the Tribunal based on three years’ gross profit is affirmed.[S.260A]