S. 148 : Reassessment –Notice-Reasons recorded after issue of notice-Order of High Court setting aside of reassessment proceedings is held to be proper. [S. 147, 292B, Art. 136]

S. 147 : Reassessment-Alternative remedy-Educational institution-Obligation to file return-Participated in the proceedings-Writ petition was dismissed. [S. 10(23C), 139(4A), 139(4C), 148, Art. 226]

S. 147 : Reassessment-Order disposing of objections-Must be speaking order-Order set aside-Matter remanded to the Assessing Officer to consider afresh. [S. 148, Art. 226]

S. 147 : Reassessment-Assessment order-Stay of demand-Assessing Officer was directed to dispose of stay application in accordance with law. [S. 144, 148, 156, 226, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Limitation-Business application showing E-Mail served at 5. Am on April 1, after the expiry of time-Notice and reassessment order barred by limitation-Notice and assessment order was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Employee benefit expenses-The successor officer had not come into possession of any other information to indicate escapement of income but merely relied upon the methodology adopted by the assessee to apprehend escapement of tax-Reassessment notice and order disposing the objection was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Loan-Associated enterprise-International transaction-No failure to disclose material facts-Notice not valid and objection disposing the objection was quashed. [S. 92C, 148, Art. 226]

S. 147 : Reassessment-Two notices-Reassessment was initiated vide two notices-Limitation-Succeeding officer can continue proceedings from that stage-Issue of second notice does not signify dropping of proceedings on first notice-Reopening of assessment is valid. [S. 129, 148]

S. 147 : Reassessment-After the expiry of four years-Change of opinion-No failure to disclose material facts-Mistake of Assessing Officer-Error discovered reconsideration of same facts does not give power to the Assessing Officer to reopen the assessment-Reassessment notice and order disposal of objection was quashed-Order of High Court affirmed. [S. 148, Art. 136]

S. 144C : Reference to dispute resolution panel-Mandatory proceedings-Draft assessment order proposing variations to returned income must be submitted to DRP–Order on remand must also be submitted to DRP-Not curable defects. [S. 92CA, 144C(2), 253(1)(d), 292B]