S. 148 : Reassessment-Notice-Merger-Amalgamation-Notice Issued against non-existent entity-Notice void ab initio and unsustainable. [A. 147, Art. 226]

S. 147 : Reassessment-Within four years-Intangible assets-Depreciation-No new information-Reassessment notice was quashed. [S. 32, 35BB, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Amalgamation-Notice of reassessment issued in name of amalgamating company instead of a new company-Reassessment notice and order disposing of the objection was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-Borrowed satisfaction-Communication from Kolkota-Notice and the disposing objection was quashed [S. 40(a)(ia), 115JAA, 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-Advertisement and sales promotion-Notice should specify material not disclosed-No failure to disclose material facts-Reassessment notice is bad in law. [S. 148, Art. 226]

S. 144B : Faceless Assessment-Amendment by Finance Act of 2022-Does not curtail benefits to the assessee-Amendment valid-Natural justice-Opportunity of the hearing was not granted-Reassessment was not valid-Order was set aside. [S. 144B(7), 144B(9), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Requests for extension of time to file a reply and personal hearing was not responded-Assessment order, notices of demand and penalty notice were set aside. [S. 143(3), 156, 270A, 274, Art. 226]

S. 143(2) : Assessment-Notice-Reassessment-Non-issue of notice within prescribed period-Assessment order is bad in law. [S. 147, 148, 153, Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Order must be communicated to the assessee-Order directing special audit never communicated to assessee-Assessment order not passed becoming barred by time-If special audit directed or ordered was communicated to the assessee, time for assessment further extended in terms of provisions. [Art. 226]