S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Interest on borrowed capital-Diversion of fund-Assessing Officer was not disabled from proceeding to examine entire case, including on basis of allegations which formed part of original reasons to believe-High Court dismissed the writ petition-SLP of assessee is dismissed. [S. 36(1)(iii) 147, 148, 148A(b), 148A(d), Art. 136]

S. 148 : Reassessment-Notice-Issued after approval of resolution plan by NCLT for a prior period-Invalid-SLP dismissed. Insolvency and Bankruptcy Code, 2016, S. 31, Art. 136]

S. 147 : Reassessment-Long-term capital gains from equities-Bogus claim-Accommodation entries-Information from Investigation Wing-Loan-No independent satisfaction regarding reasons recorded to re-open assessment-Reassessment notice and order disposing the objection is quashed. [S. 10(38), 45, 132, 148, Art. 226]

S. 147 : Reassessment-Capital gains-Capital gains-Investment in a residential house-Alternate remedy-Writ petition is dismissed. [S.54F 143(3),148, Art.226]

S.147: Reassessment-After the expiry of four years-Futures & Options-Loss was accepted in the original assessment-Information received from insight portal-No independent verification-No failure to disclose material facts-Notice and order disposing the objection was quashed and set aside [S. 28(1), 143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Futures & options loss-Borrowed satisfaction-No failure to disclose-Notice quashed [S. 71, 148, Art. 226]

S. 147 : Reassessment-Cash credits-Bogus sales-Special Audit report-Reopening based only on NSEL information-Delay of 122 days not been satisfactorily explained-SLP dismissed both for delay and on merits. [S. 68, 143(3), 148, Art. 226]

S. 147 : Reassessment Capital gains-Full value of consideration-Stamp valuation-High Court affirmed the order of the Tribunal on the ground that based on very same document re assessment was not justified-Special leave petition filed against the order of High Court was dismissed on ground of low tax effect. [S. 50C, 148, Art. 136]

S. 147 : Reassessment-With in four years-Bad debt-Provision for bad and doubtful debts-Schedule bank-Order of High Court quashing the reassessment notice and consequential order was quashed-SLP of Revenue is dismissed on account of delay of 162 days as well as on merits. [S. 36(1)(viia), 143(3), Art. 136]

S. 147 : Reassessment-After the expiry of four years-Loss in speculation business-No failure to disclose material facts-SLP dismissed [S. 73, 143(3), 148, Art. 226]