S.147: Reassessment — Issue was not considered in the original assessment proceedings hence reassessment was held to be valid. As regard the allowability of depreciation on stock exchange membership the matter was remanded .[ S. 32, 148 ]

S. 147: Reassessment — Reopening on same issues as considered in rectification proceedings earlier was held to be not valid [ S. 148 ]

S. 147: Reassessment — Non-speaking order disposing of Assessee’s objection against reassessment — Reassessment was held to be invalid [ S.68, 148 ]

S. 147: Reassessment — Failure to issue notice u/s 143(2) , reassessment was held to be in valid [ S. 143(2) , 148 , 292BB]

S. 147 : Reassessment –With in four years-Derived from- Export benefits – Decision of the Supreme Court was operative when the return was filed – Reassessment was held to be valid [ S. 80IC, 148 ]

S. 147: Reassessment – Bogus accommodation entries – Order was passed before expiry of four weeks of passing the orders of objection – Non application of mind while recording reasons – Order was held to be bad in law [ S. 148 ]

S. 147: Reassessment —Deemed dividend – Notice based on information received from another assessee’s assessing authority was held to be valid [ S. 2(22)( e ), 143(1), 148 ]

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 ]