S. 147 : Reassessment–After the expiry of four years- Co-operative Society-Deduction allowed- Change of opinion–Reassessment notice and order disposing the objection was quashed. [S. 80P(2)(1), 80P(2)(d), 148, 226]

S. 147 : Reassessment–After the expiry of four years – Co-operative societies – Reopening of assessment being a mere change of opinion was not justified–Reassessment notice and order disposing the objection was quashed. [S. 80P, 148, Art. 226]

S. 147 : Reassessment–After the expiry of four years- Infrastructure Development-Audit objection -No failure to disclose material facts–Notice of reassessment based on Audit objection–Reassessment notice and order disposing of the objection was quashed. [S. 80IA(4), 115JB, 148, Art. 226]

S. 147 : Reassessment–After the expiry of four years – Interest on funds collected–Issue pending before the Commissioner (Appeals)- Reassessment notice and order disposing the objection was quashed. [S. 80IA, 148, 250, Art. 226]

S. 147 : Reassessment–After the expiry of four years – Set-off of long term capital loss against long term capital gain – No failure to disclose material facts–No power of review – Reassessment notice and order disposing the objection was quashed. [S. 74, 143(3), 148, Art. 226]

S. 147 : Reassessment–After the expiry of four years–Commission payment – No failure to disclose material facts-No new tangible material to justify reopening, reassessment proceedings were nothing but a case of change of opinion,- Reassessment notice and order disposing the objection was quashed. [S. 148, Art. 226]

S. 147 : Reassessment–After the expiry of four years – Shell company -No failure to disclose material facts – Non application of mind – Reassessment notice and order disposing the objection was quashed. [S. 69, 148, Art. 226]

S. 147 : Reassessment–After the expiry of four years – Loans and advances to sister concern – Allegation of colourable device – No failure to disclose material facts – Notice of reassessment and order disposing objection was quashed. [S. 69, 148, Art. 226]

S. 147: Reassessment –With in four years- Depreciation – Change of opinion – No new tangible material – Reassessment notice and order disposing the objection was quashed. [S. 132, 143(3), 148, Art. 226]

S. 147 : Reassessment–After the expiry of four years -Purchase and sale of shares – Reopening of assessment to make further additions on account of purchase cost of said shares being based on change of opinion on part of Assessing Officer was not justified– Reassessment notice and order was quashed. [S. 69, 148, Art. 226]