#Section 147
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Reassessment notice U/s. 147/148 is invalid when period to issue notice U/s. 143(2) has not expired
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Reassessment based on satisfaction of AO not having Jurisdiction over Assessee is invalid
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Validity of Reassessment to verify genuineness of gift based on Assessment of relatives
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Assessee cannot adopt valuation of DVO after adopting stamp value
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Re-Assessment merely on direction from Superiors is Invalid
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Section 292BB cannot cure jurisdictional error; Time-barred Notice cannot be deemed as valid
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Reassessment for mere cash deposit info received through AIR is invalid
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Second notice U/S. 148 during pendency of appeal against first notice is invalid
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Protective addition in hands of agents without providing opportunity of being heard is invalid
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Computation of interest U/s. 234B when Assessment order was subjected to revision U/s. 263
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Delhi HC issues guidelines in matters of reopening of assessments (Also Read SC Order)
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Section 292BB not applicable on failure to issue notice U/s. 143(2)
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Reassessment Notice U/s. 148 merely on directions from JCIT or CIT is invalid
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