S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information must be definite and not vague-Validity of notice can be challenged by filing writ petition.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Purchase of property-Issue examined in the original assessment proceedings-Notice is set aside.[S. 142(1), 147, 148A(b), 148(A)(d), Art.226]

S. 148 : Reassessment-Notice-Sanction-Alternative remedy-Writ petition dismissed. [S. 147, 151,246A, Art. 226]

S. 148 : Reassessment-Notice-Sanction-Alternative remedy-Writ petition dismissed. [S. 147, 151,246A, Art. 226]

S. 148 : Reassessment-Notice-Permanent Account Number-Old permanent account number-Matter remanded to Assessing Officer to afford opportunity to assessee to produce necessary documents-Notice and orders set aside. [S. 74, 144, 144B, 147, 148, 156, 271(1)(c), Art. 226]

S. 148 : Reassessment-Notice-Death of assessee-Failure to respond to notices issued on Department’s Website-Legal representative directed to respond notices with supporting documents-Matter remanded to Assessing Officer for passing fresh order on merits. [S. 69,115BBE, 142(1), 147, Art. 226]

S. 147 : Reassessment-With in four years-Query raised-Issue considered during original assessment proceedings-Notice and order disposing the objection is quashed. [S. 2(22)(a), 50C, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Notice must specify facts which had not been disclosed-Notice not valid.[S.143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Not discussed in the assessment order-No failure to disclose material facts-Notice based on assessment records-Reassessment is not valid.[S.45, 148]

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.35(2AB), 36(1)(vii),37(1),115JB, 147, 148, Art. 226]