S. 148 : Reassessment-Notice-Cash credits-Notice must be issued by the Faceless Assessing Officer (FAO) and not by the Jurisdictional Assessing Officer (JAO)-Notice issued by JAO is a fatal defect and quashed.[S. 147, Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Depreciation-Survey-Examined during the original assessment proceedings-Reassessment not valid-Omission to pass a speaking order on receipt of objections cannot be considered as fatal.[S. 133A,143(3), 148, Art. 226]

S. 147 : Reassessment-With in four years-Deemed Dividend-Trade Advances-Credit Balances-Common Shareholding-Reassessment Invalid. [S.2(22)(e), 148, Art. 226]

S. 147 : Reassessment-With in four years-Interest on borrowed capital-Change of opinion-Full disclosure during original assessment-Reopening held invalid.[S.36(1)(iii), 147, Art. 226]

S. 147: Reassessment-After the expiry of four years-Alleged bogus purchases-Unexplained expenditure-Full disclosure-Reason to suspect-Order of Tribunal quashing the reassessment order was affirmed. [S.69C, 148, 260A]

S. 147 : Reassessment-After the expiry of four years-Non-compete Fee-Revenue expenditure-Change of opinion-Full disclosure of facts-Reassessment notice and order disposing the objection was quashed.[S. 37(1), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Educational Society-Accumulation of income-Reassessment notice and order disposing the objection was quashed and set aside. [S. 11 (2), 14 Art. 226]

S. 147: Reassessment-Unexplained money-Unaccounted sales-Information from Partner’s Complaint-Opportunity of Hearing-No Reliance Solely on Third-Party-Writ not maintainable-SLP of assessee dismissed. [S.69A, 148, Art. 136]

S.147 : Reassessment-Cash credits-Information from GST data-Non-furnishing of sales and purchase register-Assessee furnished GSTR-I and complete audited books-Reopening unjustified-Delay of 233 days-SLP of revenue was dismissed on account of delay as well as on merits. [S. 68,148, Art. 136]

S. 147 : Reassessment-Alternative remedy-Filing appeal-Writ petition was dismissed-SLP of assessee dismissed.[S. 144B,148, Art. 136]