S. 147 : Reassessment-After the expiry of four years–Capital gains-Sale of rural agricultural land-No query was raised in the original assessment proceedings as regards applicability of section. 50C of the Act-Reassessment notice was held to be valid. [S. 45, 50C, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Retention money-Contractor-Contingent-Allowed as deduction-No full and true disclosure-Reassessment notice was held to be valid. [S. 28(i), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Deduction of tax at source-Non-Resident-Lessor deduction of tax at source-New information-Reassessment notice was held to be justified. [S. 148, 195, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Additional stamp duty-Not mentioning the built-up area-No failure to disclose material facts-Reassessment notice was held to be not valid. [S. 45, 5OC, 148, Indian Stamp Act, 1899, S. 47A, 70(2)]

S. 147 : Reassessment-After the expiry of four years-Search-Accommodation entries-Bogus capital gains-Reassessment notice was held to be justified. [S. 45, 68, 131, 132, 143(3), 148, 153A, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Accommodation entries-Purchase and sales-Commission income was not disclosed-Information from investigation Wing-Direct nexus and live link-Reassessment notice was held to be valid. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Seeking clarification-Retention money-No failure to disclose material facts-Reassessment is bad in law. [S. 148, Art. 226]

S. 149: Reassessment – Foreign asset – HSBC Geneva account of Trust – Time limit for notice – 16 years – Assets held outside India – Introduced vide Finance Act, 2012 – Retrospective in nature. [S. 147, 148, 151]

S. 147 : Reassessment-After the expiry of four years-Shipping business-Reserves-Dividend and long term capital gains-No failure to disclose material facts-Return was not filed in pursuance of notice issued u/s. 148 of the Act-There is no hard and fast rule that the assessee should file the return pursuant to notice, when the reasons do not disclose on the face of it any failure on the part of the assessee to disclose all material facts necessary for assessment-Reassessment notice was quashed. [S. 33AC, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Interest expenses-No failure to disclose material facts-Reassessment notice was quashed. [S. 57, 148, Art. 226]