#Section 148
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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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Duty of AO in case of Reassessment after 4 Year of original assessment
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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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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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Section 148: Onus to prove Service & Proper Service of Notice is on AO
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Budget 2017: Time limits for assessment, reassessment and to file revised return
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Mere word approved not amount to record of satisfaction after application of mind
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Non-supply of reasons to reopen assessment makes such notice bad in law
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