S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Co-operative societies-Interest received from Co-Operative banks-Entitle to exemption.[S.2(19), 80P(2) (a)(i), 80P(2)(d), 148A(b), 148A(d), Tamil Nadu Co-Operative Societies Act, 1983,, Co-Operative Societies Act, 1912, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained expenditure-Bogus purchases-Principle of natural justice-Only two days to file the reply-Order passed is set aside. [S.69C, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Bogus entry-No transaction is carried out-Order disposing objection and notice is quashed.[S.68, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without providing information gathered from investigation wing-Order and subsequent notice is quashed and set aside.[S. 2((15),12A, 148, 148A(b) 148A(d), Art. 226]

S. 147 : Reassessment-With in four years-Annual subscription fee to club-Capital or revenue-Reassessment notice and order disposing the objection is quashed.[S. 37(1), 143(1), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Deduction at source-Non-resident-Professional fees-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed.[S. 40(a)(i), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Unexplained money-Loans and advances-Investment in Optionally Fully Convertible Debentures (OFCDs)-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 69A, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Unexplained investments-Development agreement-Specific query in the course of assessment proceedings-Reassessment notice and order disposing the objection is quashed.[S.69A, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Unsecured loan-Accommodation entries-No tangible material-Suspicion-Reassessment notice and order disposing the objections are quashed.[S. 68, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Amortisation of preliminary expenses-Initial Public Offering-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 35D, 143(3), 148, Art. 226]