S. 147 : Reassessment-After the expiry of four years-Non-compete Fee-Revenue expenditure-Change of opinion-Full disclosure of facts-Reassessment notice and order disposing the objection was quashed.[S. 37(1), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Educational Society-Accumulation of income-Reassessment notice and order disposing the objection was quashed and set aside. [S. 11 (2), 14 Art. 226]

S. 147: Reassessment-Unexplained money-Unaccounted sales-Information from Partner’s Complaint-Opportunity of Hearing-No Reliance Solely on Third-Party-Writ not maintainable-SLP of assessee dismissed. [S.69A, 148, Art. 136]

S.147 : Reassessment-Cash credits-Information from GST data-Non-furnishing of sales and purchase register-Assessee furnished GSTR-I and complete audited books-Reopening unjustified-Delay of 233 days-SLP of revenue was dismissed on account of delay as well as on merits. [S. 68,148, Art. 136]

S. 147 : Reassessment-Alternative remedy-Filing appeal-Writ petition was dismissed-SLP of assessee dismissed.[S. 144B,148, Art. 136]

S. 147 : Reassessment-Income from other sources-Share premium-Change of opinion-No new tangible material-SLP of revenue dismissed.[S. 56, 68, 148, Art. 136]

S. 147 : Reassessment-With in four years-Cash credits-Book profit-Even if the proposed addition is made, there would be no taxable income-Reassessment notice was quashed by High Court-SLP delay of 196 days-Delay was not condoned-SLP dismissed.[S. 68, 115JB, 148, Art. 136]

S. 147 : Reassessment-Client Code Modification-Cash credits-AO treated entire gross amount as undisclosed income-Only net gain taxable-No escapement of income-Delay of 442 days-SLP dismissed on account of delay. [S. 68, 148, Art. 136]

S.147: Reassessment-After the expiry of four years-Proceedings based on bogus ‘sauda chitthi’ neither on stamp paper nor registered nor notarized on plain paper-No income accrued on account of transfer of capital asset-No escapement of income chargeable to tax-Reassessment notice was quashed by High Court-SLP delay of 846 days-SLP dismissed on account ofdelay as well as on merits.[[S.2(47), 68, 148, Art. 136]

S. 144B : Faceless Assessment-Validity of assessment order under section 143(3) passed by serving Show Cause notice for variation of income on email Id not provided by the assessee-Assessment set aside and remanded back at the stage of Show cause proceeding.[S.143(3), 144B(1)(xii), Art. 226]