S. 147:Reassessment-Capital gains-Considered in the original assessment proceedings-Notice based on the same facts-Not valid.[S. 45, 54EC, 148, Art. 226]

S. 147: Reassessment-No new information-Notice based on facts already on record-Notice not valid.[S. 148, 260A]

S. 147 : Reassessment-Accommodation entry-Cash credits-Same material-Second notice-No fresh material-Reassessment notice and order disposing of the objection was quashed. [S. 68, 143(3), 148, Art. 226]

S. 147: Reassessment-Order passed without considering objections of assessee-Not valid-Order and notice quashed and set aside. [S. 148, Art. 226]

S. 147 : Reassessment-Reasons for notice not given to assessee-GKN Driveshafts (India) Ltd. v. ITO(2003) 259 ITR 19 (SC)-Draft Order of assessment order passed without giving assessee sufficient time to raise objection; assessment not valid.[S. 148, Art. 226]

S. 147 : Reassessment–Return filed in response to notice of reassessment. Inadvertent error in stating that the return was under Error should be ignored-Reassessment order passed without considering the submission-Order and consequential notices were quashed and set aside.[S. 139, 148, 292B, Art.226]

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]