S. 147 : Reassessment-Failure of service of notice-Technological glitch in Web portal-Matter relegated to authority from stage of issue of notice. [142(1), 144B, 147, 148, Art. 226]

S. 147 : Reassessment-Faceless Assessment-Alternative remedy-Writ is not maintainable. [S. 144B, 148, 246A Art. 226]

S. 147 : Reassessment-Faceless Assessment-Alternative remedy-Writ is not maintainable. [S. 144B, 148, 246A Art. 226]

S. 147 : Reassessment-Sale transaction need to be verified-Reason to suspect-Notice is not valid. [S. 148, 260A]

S. 147 : Reassessment-Findings recorded was not challenged before Appellate Authority-Writ petition is dismissed. [S. 148 264, Art. 226]

S. 147 : Reassessment-Notice-International Transactions-Reference to Transfer Pricing Officer-Assessment was not pending-Reference invalid-Transfer Pricing Officer’s Order Nullity-Notice of reassessment based on Transfer Pricing Officer’s Order is held to be not sustainable. [S. 92C, 92CA, 143((2), 148, 260A]

S. 147 : Reassessment-After the expiry of four years-Foreign remittances-Failure to deduct tax at source-Decision in favour of assessee in earlier year-One time settlement with bank-Non application of mind by the Assessing officer-Notice and order disposing the application is quashed. [S.148,201(1) Art,226]

S. 147 : Reassessment-After the expiry of four years-Detailed enquiry-No failure to disclose material facts-Change of opinion-Reassessment notice and order disposing the objection. is quashed. [S.80IA(4) 80IC, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Based on facts which require investigation-Notice-Alternative remedy-Writ is held to be not maintainable. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment is barred by limitation- -Issue not discussed in original assessment-No opinion formed-Matter relegated to Assessing Officer. [S. 148, Art. 226]