S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to file return-Unexplained money-Books of accounts-Section 69A applicable even where assessee is not required to maintain books of account-Cost of Rs. 10,000 imposed to be paid to Adyar Cancer Institute-Matter remanded to NFAC-Addition confirmed as regards difference between stamp value and agreement value. [S. 56(2)(x)(b)(B), 69A, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without considering the reply-Order set aside.[S. 147, 148, 148(A(b), 148A(d) Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to file return-Unexplained money-Section 69A is applicable even where assessee is not required to maintain books of account-Cost of Rs. 10,000 imposed on assessee to be paid to Adyar Cancer Institute-Matter remanded to NFAC-Addition confirmed as regards the difference between stamp value and agreement value. [S. 56(2)(x)(b)(B), 69A, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notices of reassessment for earlier years issued under old procedure quashed-Order for issue of notice under new procedure based on same material not valid. [S. 143(1), 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC)-Notice cannot be issued in respect of completed assessment.[S. 147, 148, 148A(b), 148A(d) Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Notice and order in the name of dead person-Corresponding with chartered accountant of assessee irrelevant-Service of notice not on living person, legal heir Held, notices and orders quashed and set aside.[S. 144, 144B, 147, 148, 148A(d), 156, 159, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice against dead person-Mandatory requirement-Notice and order were quashed.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Demonetisation-Cash deposited-No tangible material-Change of opinion-Reassessment notice and order disposing the objection was quashed.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to issue notice-Order under section 148A(d) was not conclusive-Writ petition was dismissed-SLP of assessee dismissed. [S 147, 148, 148A(b), 148A(d), Art.136]

S. 148 : Reassessment-Notice-Proceedings against company after approval of resolution plan for period prior to closure-Notice quashed with liberty to take action in accordance with law against ex-promoters. [S. 147, Art. 226]