S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Lack of jurisdiction of AO – Order u/s 148A(d) and notice u/s 148 quashed [ S. 148, 148A(d) Art, 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Failure to issue proper show cause notice – Principle of natural justice – Order set aside [S. 148A(b) ,151 , Art .226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Principle of natural justice – Granted three days to file reply – Order was quashed. [ S. 148A(b) 148A(d), Art , 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Lack of jurisdiction of AO – Order u/s 148A(d) and notice u/s 148 quashed [ S. 148, 148A(d) Art, 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Faceless Assessment – Personal hearing through video conference – Opportunity of hearing denied – Matter remand – [ S. 144B , 147 , 148, Art , 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice -No reasoning or any discussion found on the contention raised – Order set a side for passing a speaking order. [ S. 148A(d), Art , 226 ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Order passed on the different ground – Contrary to CBDT Circular dated Ist August 2022- Order was quashed. [ S. 148A(b) ,148(a)(d), 151, Art , 226 ]

S. 147: Reassessment -Order – Capital gains – Computation – Alternative remedy – Writ petition was dismissed [ S. 45 ,143(3), 148, 220(6) , Art , 226 ]

S. 147 : Reassessment – With in four years- Wrong facts – Re-opening based on wrong facts is impermissible- Typographical error/ oversight in the reasons recorded for re-opening is not sustainable to uphold the re-assessment proceedings. [ S. 148 , 151, Art , 226 ]

S.147: Reassessment – After the expiry of four years – Capital gains – Penny stock – No failure to disclose material facts – Reassessment notice was quashed [ S. 45, 148 , Art 226 ]