S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Resident of Uganda-Mutual fund investment-Source of investments coming from Non-Resident External Accounts Beyond Reach Of Authorities-No Tangible material for belief that income had escaped assessment-Notice not valid.[S.10(4), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-No violation of principle of natural justice-Loan transactions-Question of fact-Writ petition is dismissed. [S. 69C, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Matter restored to the AO as the main contention of the assessee that it had not claimed any deduction for such liability was not considered while passing order u/s. 148A (d) of the Act. [S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Premature-Before issue of notice u/s 148-Writ petition is dismissed. [S.148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash deposits–Cash was withdrawn and redeposited in the bank account-No tangible material-Reassessment notice is held to be bad in law.[S.148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Mere failure to file reply cannot be the ground to issue notice u/s 148-Even in ex-parte order, the authority has to record reasons for coming to a conclusion as to why the case has been taken out for re-opening of the assessment-Matter restored to the Assessing Officer to the stage of notice u/s. 148A(b) of the Act. [S. 148, 148A(b), 148A(d) Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principles of natural justice-Notice and order is quashed-The Assessing Officer may proceed to issue notice as per law by providing a reasonable opportunity of hearing to the assessee [S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Disputed question of facts-Beneficiaries of cash transactions-Writ petition is dismissed.[S.69C,132, 148A(b) 148A(d), 269D, 269SS, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Notice not disclosing the additions to be made-Matter remanded.[S. 69A, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained expenditure-Bogus purchases)-No opportunity of personal hearing granted-Violation of principle of natural justice-Matter remanded-The assessee is directed to file objections with supportive documents. [S. 148A(b) 148A(d), Art. 226]