S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amalgamation-Appeal pending before DRP-Notice of reassessment is bad in law. [S. 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed on grounds which are beyond subject matter of show cause notice-Writ petition was dismissed. [S. 148, 148A((b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Objection was not considered-AO was required to pass final order under section 148A(d) after taking into consideration said objections-Matter remanded. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider the reply of the assessee-Order was quashed and matter was to be remanded back to Assessing Officer with a direction to decide notice under section 148A(b) by passing a reasoned order in accordance with law, after taking into account reply filed by assessee. [S. 148A(c), 148A(d), Art. 226]

S. 147 : Reassessment-Interest-Co-operative Banks and Nationalized Bank other than Co-operative Societies-Not explained properly-Income from other sources-Reassessment notice is held to be valid. [S. 80P(2)(i), 148, Art. 226]

S. 147 : Reassessment-Deduction of tax at source-Payment to non-resident-Multimedia charges-Alternative remedy-Order of single Judge of High Court directing the assessee to participate in reassessment proceedings was affirmed. [S. 148, 195, Art. 226]

S. 145 : Method of accounting-Non-issuance of sale memos-Mere non-issuance of sale memos could not have been a ground to reject entire account books particularly since it pertained to sale of country liquor to tribal populations.

S. 144C : Reference to dispute resolution panel-Draft assessment order-Order passed when the matter was pending before DRP-Order arbitrary, illegal and without jurisdiction. [Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Audit report is not binding on revenue-Reasons for discarding it have to be recorded by Assessing Authority after proper discussion and same could not have been discarded summarily-Matter remanded. [Art. 226]

S. 132 : Search and seizure-Authorisation-Authorization for search should be of competent authority and it is on satisfaction of authority that search warrant can be issued and it can be only of Competent Officer-Where search warrant was not issued by Competent Officer, it would vitiate search-Matter remanded. [Art. 226]