S.147: Reassessment – After the expiry of four years – Change of opinion – Subsidy – Provision for expenses – Query raised during assessment proceedings – Reply filed – It is not necessary that the assessment order should contain reference or discussion in the assessment order -Order was quashed – Court observed that the order of disposal of objections in to 21 pages and referring 68 case laws without referring the issue under consideration – Faceless Assessing Officer has only wasted his time in writing unsustainable order on objections . [ S. 4, 37(1)), 143(3), 148 ,Art , 226 ]