S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Material forming basis for such belief must be furnished-Writ is maintainable.[S.148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cancellation of old Permanent Account Number card and obtaining of New Permanent Account Number card-Intimated to Income-Tax Authorities-Notice referring to old Permanent Account Number card-Notice is not valid-Obiter : The Income-tax authorities ought to prominently display the steps for cancellation of a permanent account number on their website apart from sending a link for cancellation in the covering letter when a permanent account number is provided to an assessee. [S. 147, 148 148A(b) 148A(d), Art. 226].

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Sanction-Granted by Principal Commissioner Notice and consequent proceedings is held to be invalid. [S. 148A(b) 148A(d), 151(ii), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to grant minimum of seven days’ time to file reply to show-cause notice-Notice and order is set aside.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Notices issued on or after 1-4-2021-Beyond six years from end of relevant assessment year-Barred by limitation. [S. 148, 148A(b), 148A(d) 149(1), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order was passed before the time to reply the show cause notice is elapsed-Order and notice is quashed-Matter remanded. [S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-resident-Non-application of mind-Notice and order is quashed.[S. 115JA,147, 148, 148A(b), 148A(d),197, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice served at address given on Permanent Account Number Database-Reassessment Proceedings is valid.[S. 147, 148, 148A(b) 148A(d), 149, 151,Art. 226]

S. 148 : Reassessment-After the expiry of four years–Notice-Sanction-Notice issued with approval of Joint Commissioner is not valid. [S. 147, 151, Art. 226]

S. 148 : Reassessment-Notice-After the expiry of four years-Sanction taken from Additional Commissioner-Not valid-Notice and order is quashed-Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020. [S. 147, 151(1), 151(2), Art. 226]