S. 148 : Reassessment-Notice-Amalgamation of companies-Fact intimated to Income-tax authorities-Notice in name of transferor company which had ceased to exist-Not valid.[S. 147, Art. 226]

S. 148 :Reassessment-Notice-Notice issued after approval of resolution plan under IBC Code, 2016-Not valid.[S. 147, Insolvency and Bankruptcy Code, 2016, S.7, 31, Art. 226

S. 147: Reassessment-Faceless assessment-Ex-parte order-Violation of principles of natural justice-Order set aside and matter remanded for consideration afresh after giving due opportunity of hearing.[S. 144B, 148, Art. 226]

S. 147 : Reassessment-Notice-Procedure laid down in GKN Driveshafts (India) Ltd. v. ITO (2003) 259 ITR 19 (SC)-Assessing Officer bound to dispose of objections of assessee by speaking order prior to reassessment order-Notices and reassessment order set aside.[S. 148, Art. 226]

S. 147 :Reassessment-Notice-Review of judgment-Disputing deposit of cash in bank account forming ground for reassessment notice-Notice valid.[S. 148, Art.226]

S. 147: Reassessment-Sufficiency of reasons cannot be considered at the stage of notice-Notice based on information from the Income-tax Investigation Wing is valid.[S. 148, Art. 226]

S. 147:Reassessment-Capital gains-Considered in the original assessment proceedings-Notice based on the same facts-Not valid.[S. 45, 54EC, 148, Art. 226]

S. 147: Reassessment-No new information-Notice based on facts already on record-Notice not valid.[S. 148, 260A]

S. 147 : Reassessment-Accommodation entry-Cash credits-Same material-Second notice-No fresh material-Reassessment notice and order disposing of the objection was quashed. [S. 68, 143(3), 148, Art. 226]

S. 147: Reassessment-Order passed without considering objections of assessee-Not valid-Order and notice quashed and set aside. [S. 148, Art. 226]