S. 147 : Reassessment- After the expiry of four years -Share application money-Share application money-Search and Seizure-Declaration made under Income Declaration Scheme- Declaration would not provide immunity from taxations in hands of a non-declarant assessee Reassessment notice is valid. [S. 69A, 132, (132(4) 1431(1), 148, (IDS), Finance Act, 2016, S. 183, 192, Art. 226]