S.148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Trading of gold, silver, diamond and bullion-High-risk transactions and a GST show cause proposing registration cancellation for ineligible ITC-Reassessment notice and consequential orders are quashed and set aside.[S.69A, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Development agreement for acquiring development rights funded through unsecured loan from its director-No failure to disclose material facts-Reassessment notice and consequential orders were quashed. [S.68, 143(2), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Scientific research expenditure-Change of opinion-The power to reexamine cannot be exercised from time to time-Reassessment notice and consequential orders were quashed.[S.35(2AB),143(3), 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains-Change of opinion-Notice and consequential orders were quashed and set aside.[S.54F, 143(3), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Fictitious losses-Mutual fund-Notice and consequential orders were quashed-SLP of revenue dismissed. [S. 148, 148A(b), 148A(d), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Co-operative societies-Interest income on fixed deposit kept with cooperative bank-SLP of revenue was dismissed on account of delay of 225 days in filing SLP [S.80P(2)(d), 148, 148A(b), 148A(d), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained expenditure-Order of High Court affirmed-SLP of revenue dismissed. [S.69C, 148, 148A(b), 148A(d), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Purchase and sales-The assessee had dealt with information supplied to it by the revenue and had meticulously satisfied the data by comparing it with books of account-Reassessment notice and consequential orders were quashed by High Court-SLP of revenue dismissed. [S. 68, 148, 148A(b), 148A(d), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Merged entity-Cash credits-Non-application of mind-PAN number was deactivated-Reassessment notice and consequential orders are quashed-SLP of revenue is dismissed. [S. 148, 148A(b), 148A(d), Art. 136]

S. 148: Reassessment-Notice-Merger-Initiated to the Assessing Officer-Assessment and order were issued in the name of a non-existent entity-High Court quashed the notice and assessment-[S. 143(3), 260A, 292B]