S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Show cause notice-Principle of natural justice-Service of show cause notice by itself did not tantamount to a discharge of obligation to provide assessee with an opportunity of being heard-Opportunity to be effective must include a right to a personal hearing as well-Order of Single Judge is affirmed. [S. 148A(b), 148A(d), 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Finding of fact-Alternative remedy-Writ petition is dismissed. [S. 148A(b), 148A(d), 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Appeal is dismissed-Order of single judge is affirmed.[S. 148A(b), 148A(d), 148, 246A, Art. 226]

S. 148 : Reassessment-Notice-Monetary limits-Appeal of Revenue is dismissed on account of low tax effect. [S. 268A, Art. 136]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Bad debt-Specific question was raised in the course of assessment proceedings-Change of opinion-Reassessment notice and order disposing the objection is quashed and set aside.[S.36(1)(vii), 142(1), 148, Art. 226]

S. 144C : Reference to dispute resolution panel-Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Appellate Tribunal-Matter is remanded. [S. 92C, 143(3), 254(1), Art. 226]

S. 144C : Reference to dispute resolution panel-Transfer pricing-Computation of arm’s length price-Failure to pass draft assessment order-Assessment order is null and void. [S.92CA(2),92CA(3),]

S. 144B : Faceless Assessment-Draft assessment order is not passed-Violation of principle of natural justice-Order is quashed and set aside. [Art. 226]

S. 119 : Central Board of Direct Taxes-Refund-Condonation of delay-Delay in filing of return-PCIT has no power to consider the merits of the refund application and what is required to be considered is the merits of the application for condonation of delay only-Matter is remitted back for reconsideration. [S. 119(2(b), 139, 237, 240, Art. 226]

S. 115BBE : Tax on specified income-Determination of tax in certain cases-Reassessment-Limitation-Alternative remedy-Act provides complete machinery for assessment/reassessment of tax and the assessee is not permitted to abandon that machinery to invoke jurisdiction of the High Court under Art. 226 of the Constitution-S. 115BBE cannot be held unconstitutional on the ground that there an apprehension of misuse of the said provision. [S. 68, 148, 148A, 149, Art. 14, 226]