S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC)-Notice cannot be issued in respect of completed assessment.[S. 147, 148, 148A(b), 148A(d) Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Notice and order in the name of dead person-Corresponding with chartered accountant of assessee irrelevant-Service of notice not on living person, legal heir Held, notices and orders quashed and set aside.[S. 144, 144B, 147, 148, 148A(d), 156, 159, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice against dead person-Mandatory requirement-Notice and order were quashed.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Demonetisation-Cash deposited-No tangible material-Change of opinion-Reassessment notice and order disposing the objection was quashed.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to issue notice-Order under section 148A(d) was not conclusive-Writ petition was dismissed-SLP of assessee dismissed. [S 147, 148, 148A(b), 148A(d), Art.136]

S. 148 : Reassessment-Notice-Proceedings against company after approval of resolution plan for period prior to closure-Notice quashed with liberty to take action in accordance with law against ex-promoters. [S. 147, Art. 226]

S.148: Reassessment-Notices after approval of resolution plan for period prior to closure-Notice quashed; liberty to take action against ex promoters-SLP dismissed. [S. 147, Art. 136]

S. 147 : Reassessment-Capital gains-Sale of shares-Reasons recorded cryptic and vague-Notice not valid. [S. 45, 143(3), 148, Art. 226]

S. 147 : Reassessment-Disposal of objections-Combined order disposing objections and completing reassessment-Breach of natural justice-Alternative remedy-Appeal was filed to protect from bar of limitation-Notice and order quashed-Statement to withdraw the appeal within 15 days accepted. [S. 80-IA,143(3), 148, 151, 246A, Art. 226]

S. 147 : Reassessment-Query raised during assessment proceedings-Change of opinion-Reopening not justified. [S. 36(1)(viia), 148, 149, Art. 226]