S. 148 : Reassessment-Notice-After the expiry of four years-Sanction-Limitation-Approval by additional commissioner is not valid-Approval ought to be given by Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner-Notice is quashed-Provisions of Relaxation Act is applicable only cases expiring on 31-3 20200-Limitation expiring on 31-3 2022-Provisions of Relaxation Act is not applicable-[S. 147, 148 151(1), 151(2), Art.226]

S. 148 : Reassessment-Notice-After the expiry of four years-Sanction of Joint Commissioner-Notice and consequent proceedings invalid. [S. 151, Art. 226]

S. 148 : Reassessment-Notice-Order passed ignoring stay order of High Court-Order is held to be not valid.[S. 147, Art. 226]

S. 147 : Reassessment-Reassessment based on materials discovered in the assessment year 2014-15-Alternative remedy-Writ petition is dismissed. [S.92CA, 144C, 148,151, Art. 226]

S. 147 : Reassessment-Accommodation entries-Long term capital gains-Difference between reasons for issue of notice recorded and given to assessee-Order of Tribunal quashing the reassessment notice is affirmed.[S. 10(38, 45, 148, 260A 263]

S. 147 : Reassessment-After the expiry of four years-Accommodation entries-No failure to disclose material facts-Notice and order disposing the objection is quashed.[S. 148, Art.226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice and order disposing the objection is quashed.[S. 148, Art. 226]

S. 144B : Faceless Assessment-Principle of natural justice-Must be given an opportunity of being heard. [S. 143(3),144B(1)(xi))(b), 144B(9), Art. 226]

S. 144B : Faceless Assessment-Principle of natural justice-Variation proposed in draft assessment order-Must be given an opportunity to be heard. [S. 144B(7), 144B(1)(xvi), Art. 226]

S. 144B : Faceless Assessment-Principle of natural justice-Order passed without giving an opportunity of hearing-Order is set aside. [S. 144B(9)]