S. 147:Reassessment —Assessment of subsequent year showing that claims allowed in original assessments were based on erroneous statement by assessee — Reassessment notice was held to be valid [ S.148 ]

S. 147: Reassessment —Cash credits –No specific direction- Finding of the CIT(A) in assessment year , 2012-13 stating that the amount assessable in the years 2009-10 and 2010 -2011- Reassessment was held to be valid [ S. 68, 148 ]

S. 147: Reassessment — With in four years -Change of opinion- Reassessment was held to be not valid [ S. 148 ]

S. 147 : Reassessment –With in four years-Original assessment reassessment was held to be invalid for non service of notice u/s 143(2)- Notice reassessment on same ground was held to be valid .[ S.143(2), 148 ].

S.147:Reassesment –With in four years-Audit objection- Reply of Assessing Officer to audit objection opposing the reassessment- , Apex court Judgement was not available- Reassessment was held to be bad in law . [ S. 80IB, 148 ]

S.147: Reassessment- Failure in computing income from outside India at a low rate – Reassessment was held to be valid [ S. 44BB, 148 ]

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 ]