S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice was sent to an Email ID no longer in use-Notice and consequential proceedings are quashed-Matter remanded to Assessing Officer for proper issue of initial notice [S.148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Income from other sources-Gift of property from uncle-Nephew-Relative-Explanation (e) to proviso to section 56(2)(vii) provides that a relative would also include a brother or sister of either of parents of individual-Word ‘nephew’ has not been mentioned cannot be a reason for proceeding on basis that uncle or nephew are not relatives within meaning of Explanation (e) to proviso to section 56(2)(vii)-Reassessment notice is quashed. [S. 56(2)(vii), 148, 148A(b) 148Ad),149(1)(b), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued for assessment year 2013-14, under old regime after expiry of six years-limitation period were barred by limitation. [S. 147, 148, 148A(b), 148A(d), 149, Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S.3, Art. 226]

S.148 : Reassessment-Notice-After approval of resolution plan by NCLT for a period prior to approval of resolution plan-Notice is quashed.[S. 147 Insolvency and Bankruptcy Code, 2016, S.31, Art. 226]

S. 148 : Reassessment –Notice-Dead person-Notice and order is void ab initio [S. 147, Art. 226]

S. 147 : Reassessment –With in four years-Bad debt –Advances written off-Change of opinion-Reassessment notice and order disposing the objection is quashed and set aside. [S.36(1)(vii), 142(1), 143(3), Art. 226]

S. 147: Reassessment-Provision of certain amount towards restatement of liability in foreign currency-Reassessment is valid Finding of fact given by Tribunal cannot be disturbed in appeal before the High Court.[S.37(1), 148, 254(1), 260A]

S. 147 : Reassessment –With in four years-Purchase and sale of land-Audit objection-Business income or capital gains-No fresh, tangible information-Reassessment notice and order disposing the objection is quashed.[S.28(i), 45, 148, Art. 226]

S. 147 : Reassessment-Long term capital gain-Limited scrutiny-Change of opinion-Reassessment notice and order disposing the objection is quashed. [S.54F,143(3), 148, Art. 226]