#Section 148
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Mere Change of Opinion Cannot be Basis for Re-Opening of Assessment
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Non-disposal of objections to re-opening of assessment are not mere procedural lapse
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Assessment proceedings cannot be conducted against HUF after partition
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Important CBDT instructions on Issue of Section 147 & Section 133(6) Notice
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Penalty cannot be imposed for mere Section 12A registration cancellation
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Reassessment u/s 147 without any tangible material to support escapement of income not justified
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Reassessment-Section 143(2) notice issued without confronting assessee with remand report is invalid
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Is AIR based Notice under section 147 void ?
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Jurisdictional Requirement for assumption of Power under section 148
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No reassessment for breach of provisions of section 80IB If disclosed during Original assessment
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Reopening of assessment justified if notice issued in the name of surviving entity only
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No reassessment on issue already disclosed in return of income
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No Recourse with Revenue to Reconsider Similar Facts & Evidences
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