#Section 148
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Notice can't be issued to dissolved company under amalgamation
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Notice issued to a deceased assessee is illegal – Delhi HC
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Reopening to review original assessment not permitted
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Consider Info related to Penny Stock in Scrutiny Assessment: CBDT
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No reassessment where no original assessment -SC
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Reopening without disposing Assessee’s objections, not valid
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Reopening without alleging non-production of material facts is invalid
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While granting sanction u/s 151, application of mind is sacrosanct
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Reopening on incoherent reasons not valid u/s 147
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Reassessment u/s 147 not permissible merely on change of opinion: ITAT
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Validity of reopening of assessments
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Powers of the A.O. are not plenary or unbridled
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AO issuing original assessment order can only initiate reopening proceedings
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