S. 147 : Reassessment-Opportunity of hearing-Question of facts cannot be raised in writ proceedings. [S. 148, Art, 226]

S. 147 : Reassessment-Information from Investigation Wing-Sanction of prescribed authority-Notice valid. [S. 148, 151, 282A, Art, 226]

S. 147 : Reassessment-Prima facie basis for belief sufficient Survey of third person and statement during survey proceedings revealing alleged bogus nature of transactions-Of Assessee-Notice valid. [S. 148, 153A, Art, 226]

S. 147 : Reassessment-After the expiry of four years-Failure to disclose material facts-Exempt income-Interest payment-Question of fact-writ is not maintainable. [S. 148, R. 8D, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Sale of shares-Company-Failure to disclose fully and truly all material facts-Burden on Assessing Officer. [S. 56(2)(vii)(c)(ii), 148, Art. 226]

S. 144B : Faceless Assessment-Variation in draft assessment order-Assessee must be given opportunity to be heard. [S. 144B(1)(xvi)(b), Art, 226]

S. 144B : Faceless Assessment-Variation in income-Objections pending disposal before Dispute Resolution Panel-Assessment order set aside. [S. 143(3), 144C(3), Art, 226].

S. 144B : Faceless Assessment-Request for personal hearing-Video Conferencing Facility proving to be inadequate-Assessment order not valid-Directed to hear through Video conference on fixing the time. [S. 143(3), 144B(7)(vii), Art, 226]

S. 144B : Faceless Assessment-Draft assessment order-Violation of natural justice-Two days time was granted-Personal hearing not granted-Order of assessment is not valid-Matter remanded. [S. 114B(1)(xvi), Art, 226]

S. 143(3) : Assessment-Order passed without giving an opportunity of personal hearing-Order is not valid-Assessment order was set aside and directed the Assessing Officer provide personal hearing through video conferencing. [S. 143(2), Art. 226]