#Section 147
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Reopening of Assessment merely based on department advisory is invalid
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Section 148 Notice for reassessment invalid If not served properly
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Section 147 | Reason to Believe | 20 Case Laws
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Reassessment based on Vague reasons without application of mind is invalid
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Section 148: Practical aspects on Reopening of Cases
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Reassessment on Investigation Wing report without further enquiry was invalid
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Reassessment on mere non disclosure of non taxable receipt was invalid
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Reassessment based on Documents already in hand of AO not Valid
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Section 148: Recording and Issue of Reasons
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Section 147: Manner of recording satisfaction not prescribed
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Reopening of assessment after expiry of limitation period & based on change of opinion is invalid
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Reopening U/s. 148 without approval of designated authority is void ab initio
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In absence of valid notice, AO has no authority to assume jurisdiction U/s. 147
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