S. 147 : Reassessment-Disposal of objections-Combined order disposing objections and completing reassessment-Breach of natural justice-Alternative remedy-Appeal was filed to protect from bar of limitation-Notice and order quashed-Statement to withdraw the appeal within 15 days accepted. [S. 80-IA,143(3), 148, 151, 246A, Art. 226]

S. 147 : Reassessment-Query raised during assessment proceedings-Change of opinion-Reopening not justified. [S. 36(1)(viia), 148, 149, Art. 226]

S. 147 : Reassessment Infrastructure undertaking-Change of opinion-Query was raised in original assessment proceedings-Reassessment notice and order disposing the objection was quashed. [S.80IA(4)(iii), 148, Art. 226]

S. 147 : Reassessment-Change of opinion-Foreign exchange loss-Reopening on forex loss already examined earlier held invalid. [S. 37(1), 148, Art. 226]

S. 147 : Reassessment-Survey-Information related to third parties-Borrowed satisfaction-Change of opinion-Notice and order disposing the objection were quashed. [S. 133A, 148, Form 15CA, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Agricultural land-Capital gains-Adventure in the nature of trade-No new material-Re assessment notice and order disposing the objection were quashed. [S. 2(14)(iii)(b),28(i), 45, 143(3), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Share capital-Parent company-Source explained-Re assessment notice and order disposing objection quashed..[S. 68, 143(1), 143(3), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Business of purchase and sale of shares-Set-off-Speculation loss-Business loss-Query raised-Audit objection-Change opinion-Notice and order disposing the objection was quashed. [S.28(i), 73, 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Business of purchase and sale of shares-Set-off-Speculation loss-Business loss-Query raised-Audit objection-Change opinion-Notice and order disposing the objection was quashed-SLP of revenue dismissed. [S.28(i), 73, 148, Art. 136]

S. 144B : Faceless Assessment-Limitation-Commencement of limitation period-Directions of DRP uploaded on 31-1-2022 in Income-tax Business Application portal-Order visible and accessible to AO on same date-AO cannot rely on later internal intimation dated 3-2-2022-Assessment completed on 22-3-2022 held barred by limitation.[S.143(3), 144B(3), 144C(13), 260A]