S. 147: Reassessment-With in four years-Shah commission report-No tangible material-Reassessment is quashed. [S. 143(1), 148]

S. 147 : Reassessment-Faceless Assessment-Principle of natural justice-Reasons not provided-Reassessment is not valid-Respondent may proceed in accordance with law. [S.14B, 148, Art. 226]

S. 147 : Reassessment-Long term capital gains-Penny stocks-Reassessment notice is valid-Sanction of specified authority-Not raised earlier-Plea is not entertained-Reasons and satisfaction note is not furnished to the assessee-Directed to dispose the objection by passing a speaking order. [S. 10(38), 45, 148, 151, Art. 226]

S. 147 : Reassessment-Change of opinion-Charitable trust-Accumulation of income-Fund pending utilization-Examined in the course of regular assessment proceedings-Reassessment is bad in law. [S 11, 12(1), 13, 148, 260A]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice based on Audit objection-Reassessment notice and order disposing the objection is quashed [S. 55, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Authority for Advance ruling-Ruling would apply and be binding only on applicant-Subsequent ruling on other assessee cannot be the basis for reopening of the assessment-DTAA-India-UAE [S. 9(1)(i), 148, 245R, 245S, Art. 4, 10, 11. 13(3)]

S. 144C : Reference to dispute resolution panel-Time limit-Direction of DRP-Uploading on ITBA portal on 17-6-2022-Final assessment order was passed on 25-3-2023-Order is barred by limitation. [S.92CA, 144B, 144C(13), Art. 226]

S. 144B : Faceless Assessment-Pendency of appeal before CIT(A)-Direction is issued to the appellate authority to pass an appropriate order on the merits and in accordance with law, after affording an opportunity of personal hearing to the assessee within a period of twelve weeks. [S. 144B(1) (xii), 246A, Art. 226]

S. 144 : Best judgment assessment-Reassessment-Schedule Tribes-Investment in mutual funds-Return not filed-Not responded to the notice-Alternative remedy-Writ petition is dismissed.[S. 10(26), 139(1),139(4C), 147, 148. Art. 226]

S. 143(3): Assessment-Order passed without giving assessee an adequate of opportunity of being heard-Order is not valid-The Assessing Officer is directed to pass an appropriate order as per law. [Art.226]