S. 147 : Reassessment – Order was passed without following the principle of natural justice , therefore the matter was remitted back to income tax officer for fresh consideration [ S.44AB, 45 ]

S. 147 : Reassessment –With in four years- Reassessment on basis of tangible material placed on record was held to be valid [ S.44BB(3), 92CA ]

S. 147: Reassessment- Notice issued in name of deceased assessee — Objection raised by legal heir of deceased assessee before completion of reassessment — Notice was held to be null and void [ S. 148, 159, 292B, 292BB ]

S. 147: Reassessment —Natural justice -Order passed without disposing of objections raised by assessee for reopening was improper and null and void [ S. 143(2), 148 ]

S. 147 : Reassessment –Educational institution-Availability of alternative statutory remedy – Writ was held to be not maintainable [ S. 10(23C)(vi),148, Art .226 ]

S. 147 : Reassessment –Rejection of objection without assigning reasons was held to be bad in law [ S. 148 ]

S. 147 : Reassessment –With in four years-Details of income submitted during scrutiny assessment-Reassessment notice based on same facts was held to be not valid .[ S. 148 ]

S. 147 : Reassessment –With in four years- Change of opinion – Transaction relating to subsequent year –Reassessment was held to be not justified .[ S. 2(15) 148 ]

S. 147: Reassessment — Purchase and sale of shares — Accommodation entries – Reassessment rejecting the capital gain was held to be valid [ S. 143(3) 148 ]

S. 147 : Reassessment –With in four years-Reopening of assessment by succeeding Assessing Officer to disallow excess deduction was held to be change of opinion which was held to be impermissible [ S.80IA, 143(3) 148 ]