S. 147 : Reassessment-After the expiry of four years-Capital gains-Full value of consideration-Stamp valuation-Capital gains were calculated by assessee by taking circle-rate-Provisions of section 50C is not applicable-No reason between material and revenue’s belief on income escapement-Reassessment notice and order disposing the objection is quashed. [S. 45, 50C,54EC 148, Art. 226]