S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Development activities on behalf of State Government-Acting as an agent of State Government and income of assessee was restricted to Rs. 5 lakhs per annum only-Reassessment notice and order disposing the objection is quashed and set aside. [S. 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice-Deceased-Notice for reopening of assessment of a dead person is null and void.[S. 148, Art. 226]

S. 148 : Reassessment-Notice-Neither revised return is filed in response to notice nor informed to the Assessing Officer to treat the original return in response to notice under section 148-Not entitle to challenge on the ground that recorded reason was not provided. [S.143(2), 144, 147, Art. 226]

S. 148 : Reassessment-Amalgamation-Notice issued to non existing company-Non-est and void-SLP against the order of High Court is dismissed. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Not served on last known address-Participating in reassessment proceedings would not constitute waiver of jurisdictional issue-Order of High Court is affirmed-SLP of Revenue is dismissed due to low tax effect. [S. 147, Art. 136]

S. 147 :Reassessment-Cash credits-Cash deposited-Demonetisation-Personal hearing was granted-Replies considered-Writ petition is dismissed. [S. 68, 142(1) 143(3), 148, Art. 226]

S. 147 : Reassessment Cash credits-Addition was deleted by CIT(A)-No incriminating material was found-Reassessment Notice is quashed.[S.68, 132,148, 153A]

S. 147 : Reassessment-After the expiry of four years-Payment to sub-contract charges-No failure to disclose material facts-Reassessment notice and order disposing the objection is set aside.[S. 37(1), 143(3), 148, Art.226]

S. 147 : Reassessment-After the expiry of four years-Form No 10 for accumulation of income was filed late but before completion of assessment-Order passed allowing the accumulation-Reassessment notice and order disposing the objection is quashed. [S.11(2),12A 12148, Form No 10, R. 17, Art.226

S. 147 : Reassessment-After the expiry of four years-Deemed dividend-Loans to director of associated company-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S.2(22)(e), 148, Art. 226]