S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice after three Years-Limitation-Wrongful claim of exemption-Amount exceeding threshold limit of 50 lakhs-Notice is valid-Suppression of facts-Writ petition is not entertained.[S. 11,12A, 12AA, 12AB,147 148, 148A)b), 148A(d),149, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to give minimum of seven clear days time to give reply-Order and notice are set aside.[S. 147, 148, 148A(b), 148A()d),Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Copy of report of Investigation Wing for formation of opinion is made available-No violation of principle of natural justice-Writ petition is dismissed.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information must be definite and not vague-Validity of notice can be challenged by filing writ petition.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Purchase of property-Issue examined in the original assessment proceedings-Notice is set aside.[S. 142(1), 147, 148A(b), 148(A)(d), Art.226]

S. 148 : Reassessment-Notice-Sanction-Alternative remedy-Writ petition dismissed. [S. 147, 151,246A, Art. 226]

S. 148 : Reassessment-Notice-Sanction-Alternative remedy-Writ petition dismissed. [S. 147, 151,246A, Art. 226]

S. 148 : Reassessment-Notice-Permanent Account Number-Old permanent account number-Matter remanded to Assessing Officer to afford opportunity to assessee to produce necessary documents-Notice and orders set aside. [S. 74, 144, 144B, 147, 148, 156, 271(1)(c), Art. 226]

S. 148 : Reassessment-Notice-Death of assessee-Failure to respond to notices issued on Department’s Website-Legal representative directed to respond notices with supporting documents-Matter remanded to Assessing Officer for passing fresh order on merits. [S. 69,115BBE, 142(1), 147, Art. 226]

S. 147 : Reassessment-With in four years-Query raised-Issue considered during original assessment proceedings-Notice and order disposing the objection is quashed. [S. 2(22)(a), 50C, 148, Art. 226]