#Section 147
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Reassessment notice not becomes invalid for delay by Postal Authority
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Wrong Mention of Section would not make Re-Assessment Invalid
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Validity of Re-Assessment Proceedings can be questioned at any Stage
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Understatement of income cannot be assumed merely for shockingly low income
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Ground of lack of jurisdiction may be raised at a subsequent stage in Appeal
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Concluded assessments cannot be disturbed in absence of any incriminating material
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Duty of AO in case of Reassessment after 4 Year of original assessment
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Leave encashment provision based on actuarial valuation is not unascertained liability
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Mere client code modification by broker does not mean that any income has escaped assessment
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Writ Petition to challenge issue of reopening notice u/s 148 is maintainable
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Reopening on ground that returned income is lower in comparison to income offered by others is invalid
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Section 147/148 Reassessment is for the benefit of Revenue benefit and not for the benefit of assessee
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IT Proceeding against Company cease to be in existence is Illegal
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