S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Assessee must be furnished material on the basis of which initial notice was issued- Notice was quashed. [S. 69C, 148, 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice-Two Permanent Account Numbers —Earlier Permanent Account Number was abended – Notices issued in earlier Permanent Account Number not responded – [ 144, 147, 148, 156, 271B, 271F, 274, Art. 226]

S. 148 : Reassessment –Notice – Recorded reason was not provided – Order of assessment is bad in law-Faceless Assessment Scheme who shall proceed in the matter after providing to the Petitioner the reasons recorded for reopening. The proceedings be completed preferably within a period of three months from today. [S. 144B, 147, Art. 226]

S. 148 : Reassessment–Notice–Search and Seizure–Third party premises-Satisfaction note-Failure to furnish documents- Assessment order quashed and set aside – Matter was remanded back for adjudication afresh. [S. 131, 132, 147, 151, Art. 14, 226]

S. 148 : Reassessment –Notice – Amalgamation- Company ceased to exist- Succession to business otherwise than on death -Non existing company – Amalgamation – PAN in name of non -Existent company remained active – Notice issued was quashed. [S. 148, 170, Art. 226]

S. 148 : Reassessment–Notice–Amalgamation- Company ceased to exist- Estoppel against law- Reassessment notice and order was quashed. [S. 148(A))(b), 148A(d), Art. 226]

S. 148 : Reassessment–Notice-Dead person-Issuing a notice to a correct person is not merely a procedural requirement but a condition precedent for a notice to be valid in law – Order null and void. [S. 148A(b) 148A(d)), Art. 226]

S. 148 : Reassessment–Notice-Un-explained investment -Wrongly stating that return was filed in terms of section 119(2)(b)- Exparte order making addition as income from undisclosed sources – Order was set aside – Directed to treat the return filed in terms of section 148 of the Act. [S. 69, 119(2)(b), 144, 147, 292B, Art. 226]

S. 148 : Reassessment – Service of notice – Primary email id – Notice issued on the secondary notice – Failure to participate in the proceedings – Service of the notice is not valid – Reassessment was quashed. [S. 144, 144B, 147, 282, Rule 127, Art. 226]

S. 147 : Reassessment –With in four years- Advance – Change of opinion – Notice and order disposing the objection was quashed. [S. 69A 148, Art. 226]