S. 147 : Reassessment-Failure to show remuneration and interest on capital received from partnership firm-Reassessment notice was quashed. [S. 28(i), 148, Art. 226]

S. 147 : Reassessment-Capital gains-Profit on sale of property used for residence-Investment in six residential flats-Change of opinion-Reassessment is not valid. [S. 45, 54, 148, Art, 226]

S. 147 : Reassessment-Speaking order-Order passed without passing a speaking order-Order was set aside-Directed to pass speaking order [S. 143(3), 148, Art. 226]

S. 147 : Reassessment-Bad debt-Rural branch-Withdrawal of claim in subsequent year-Reassessment is not valid. [S. 36(1)(viia), 148, Art. 226]

S. 147 : Reassessment-With in four years-Sale of shares-Business income-Capital gains-Change of opinion-Reassessment notice was quashed. [S. 28(i), 148, 154, Art. 226]

S. 147 : Reassessment-With in four years-Speculative transactions-loss of cancellation of forward contract-Change of opinion-Reassessment notice was quashed. [S. 43(5), 148, Art. 226]

S. 147 : Reassessment-With in four years-Depreciation-Information from Directorate of Income Tax, Intelligence & Criminal Investigation-Goodwill, trademarks and patents and Brands-Reopening of assessment on basis of very same material to take a different view was not justified-Reassessment notice was quashed. [S. 32, 148, Art, 226]

S. 147 : Reassessment-With in four years-Interest free loans to sister concern-Charge of interest-Change of opinion-Reassessment notice was quashed. [S. 36(1)(iii), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Bad debts-Change of opinion-No tangible material-Reassessment was quashed. [S. 36(1)(vii), 148]

S. 147 : Reassessment-After the expiry of four years-Capital gains-No failure to disclose material facts-Reassessment notice was quashed [S. 45, 54, 148, Art. 226]