#Section 147
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Section 148 Notice Invalid if issued After Surviving Limitation Expiry: ITAT Ahmedabad
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Section 263 Order Void if Original Assessment Was Time-Barred: ITAT Kolkata
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Section 148 Reassessment Quashed as Notice Issued Beyond Surviving Limitation Period: ITAT Ahmedabad
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Section 148 Reassessment Quashed as Change of Opinion Beyond Four Years: Gujarat HC
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Section 148 Reassessment Quashed for Non-Disposal of Objections: ITAT Delhi
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ITAT Kolkata Deletes Section 68 Addition on Accepted Investment Transactions
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Reason to Believe: Revisiting Rajesh Jhaveri Stock Brokers Case
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Reassessment Quashed as New Allegations Exceeded Section 148A Proceedings: Karnataka HC
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Assessment Order Valid Despite Initial Absence of DIN if Subsequently Communicated: Karnataka HC
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Section 271DA Penalty Time Limit Runs from JCIT Notice, Not AO Reference: Karnataka HC
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Section 143(1)(a) Disallowance Set Aside on Debatable PF/ESI Issue: Chhattisgarh HC
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Section 148 Notice Quashed as AO Cannot Review Own Assessment: Telangana HC
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NFAC Reassessment Before Section 151A Notification Quashed: ITAT Kolkata
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