#Section 147
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Reassessment Notice U/s. 148 void even if issued by authorities who rank higher than competent authority
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Reassessment u/s 147 valid if assesse had deemed notice of reassessment proceedings
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Assessment is liable to be quashed in absence of issuance of notice u/s 143 (2)
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Unabsorbed depreciation can be set off against capital gain from sale of depreciable asset
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Mere Entries found in third party books are not binding on Assessee
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Once identity & creditworthiness of parties and genuineness of transaction proved, section 68 cannot be invoked
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Passing of ex-parte without giving hearing to Assessee would constitute violation of natural Justice
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Review u/s 254(2) only if there is a mistake apparent from the record
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Reassessment u/s 148 quashed, on issue of notice without valid jurisdiction
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No new material besides full and true disclosure, reassessment u/s 148 is not justified
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Reopening of Assessment u/s 147 cannot be allowed if there is any subsequent change in Law
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Re-assessment proceedings concluded us/ 147 are invalid if notice u/s 143(2) is not issued
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S. 147 Reopening based on material placed before DRP considering the same as new material
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