#Section 147
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HC Quashes Reassessment Order passed without Considering reply of Assessee
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Reassessment without speaking order against objections raised by assessee is invalid
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Invocation of jurisdiction under Section 147 is not alternative to Section 263
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Assessment order on issue other than reasons recorded for reopening is unsustainable
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Section 147/143(3) Assessment is null & void in absence of service of Section 148/143(2) notice
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Change of Opinion cannot be alleged If AO finds Fresh Tangible Materials
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Mere reproduction of conclusions of investigation report in own words by AO is borrowed satisfaction
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Reopening beyond 4 years is bad in law if all primary facts disclosed during original assessment proceedings
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Constitutionality of First Proviso to Section 148 – Rajasthan HC Issues Notice To Govt
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Reassessment quashed by HC for Non-Consideration of Objection
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Reassessment merely based on Investigation Wing information is invalid
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Madras HC directs dept to follow SC Judgment in UOI Vs. Ashish Agarwal
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Initiation of Reassessment Proceedings by Non-Jurisdictional ITO is invalid
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