#Section 148
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Service of Section 148 Notice to CA of Assessee is not service at all
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Mere change of opinion on same facts and law does not justify a reassessment
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s. 292B cannot save Assessment order passed without Notice u/s 143(2)
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Non issue of notice U/s. 143(2) invalidates reassessment
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Deeming fiction U/s. 292BB not applicable on failure to issue notice U/s. 143(2) within specified period
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Reopening of assessment maintainable on reasons recorded for reopening
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Reopening after 4 years with approval of DIT instead of JCIT is invalid
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Reassessment merely on DIT (Investigation) information is bad under law
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No penalty on income on which tax been paid before notice U/s. 148 & disclosed later
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Reopening based on mere Tax Audit report Filed during Scrutiny Proceedings is Invalid
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Assessment u/s. 153A cannot be framed if no incriminating material found during search
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In absence of issue of notice U/s. 143(2) assessment U/s. 143(3) r.w. section 147 was invalid and void ab initio
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Section 148 Notice in the name of non-existent firm was null and void
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