S. 148 : Reassessment-Notice-Name struck off from register of companies and dissolved with intimation to assessing officer-on date of notice of reassessment, assessee no longer in existence-notice and consequential order invalid. [S. 144, 147]

S. 148 : Reassessment-Notice-No reasons are recorded and served before issuing the notice-Re assessment proceedings and consequential orders are quashed. [S. 143(2), 147]

S. 147 : Reassessment-Medical institution-Notice issued on ground registration cancelled from inception-Order cancelling registration set aside by Tribunal and registration restored-Reassessment not sustainable. [S. 10(23C)(iiiae), 12A, 12AA, 148]

S. 147 : Reassessment-Statement recorded in course of search-Admission by person in control of Company-Suppression of sales-Statement not retracted-Reassessment notice is valid. [S. 132(4), 148]

S. 147 : Reassessment-Capital gains-non-application of mind by Assessing Officer-No reason to believe income had escaped assessment-Reassessment not valid-Provisional assessment-No provision for making provisional assessment order-Addition based on solely on report of District Valuation Officer is not valid-Ad. [S. 50C, 148]

S. 147 : Reassessment-When no reassessment was made in respect of issue of notice, reassessment cannot be made in respect of other income which has escaped the assessment. [S. 147, Explanation 3, 148(2)]

S. 147 : Reassessment-When no reassessment was made in respect of issue of notice, reassessment cannot be made in respect of other income which has escaped the assessment. [S. 147, Explanation 3, 148(2)]

S. 147 : Reassessment-Notice-Assessment framed without issue of notice under section 143(2)-Assessment void ab initio. [S. 143(2), 148]

S. 147 : Reassessment-Opportunity of hearing not granted-Principle of natural justice is violated-Order is not valid-Information from third party-Notice invalid-Notice based on Order of Commissioner of Customs and Excise-Order subsequently quashed-Very basis to support reasons to believe no longer in existence-Proceedings to be quashed. [S. 143(1), 148]

S. 147 : Reassessment-Opportunity of hearing not granted-Principle of natural justice is violated-Order is not valid-Information from third party-Notice invalid-Notice based on Order of Commissioner of Customs and Excise-Order subsequently quashed-Very basis to support reasons to believe no longer in existence-Proceedings to be quashed. [S. 143(1), 148]