S. 151 : Reassessment-Sanction for issue of notice –Approval taken of Principal Commissioner-Note sheets disclosing records placed containing remark of Joint Commissioner-Not resulting in wrongful exercise of jurisdiction by Principal Commissioner Remark of Joint Commissioner facilitating application of mind by Principal Commissioner-Sanction is valid. [S. 147, 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice–Assessee must be given an opportunity of personal hearing.[S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to grant seven days of time to file reply to initial notice-Notice for reopening assessment set aside-Matter remanded to Assessing Officer.[S. 147, 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Deceased person Details available on Income-tax portal-Notice invalid-Sanction-Mechanical sanction-Time limit wrongly mentioned as more than three years-Principal Commissioner had no power to approve-Approval sanction invalid. [S. 147, 147, 148A(b) 148A(d) 151, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-Resident-Principle of natural justice-Notices issued in accordance with rule 127(2) but to earlier address of assessee shown on permanent account number database-Notices and orders not served on assessee owing to assessee having moved out of India-Assessment order set aside. Matter remanded to jurisdictional Assessing Officer.[S. 144, 144B, 147, 148, 148A(b),148A(d)-Income-tax Rules, 1962, R. 127(2), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice–Natural justice-Assessee not responding to two show-cause notices despite grant of time requested Refusal to grant further time-No violation of principles of natural justice-Alternative remedy-writ petition dismissed. [S. 144B, 147, 148, 148A(b), 148A(d), 246A, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order in name of deceased-Not valid.[S. 148, 148A(b), 148A(d),Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-resident-Failure to file return of income Remittances from India-Fees for technical services-Assessing Officer is directed to consider provisions of sections 115A and 139 and pass fresh order after hearing assessee.[S.9(1)(vii), 115A, 139, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed after considering objections-Order valid.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Sanction-Principal Commissioner-Notice valid-Writ petition dismissed. [S. 147, 148, 148A(b), 148A(d), 151(1), 151(ii), Art. 226]