S. 147 : Reassessment-With in four years-Change of opinion-Sanction-Non application of mind-Reassessment notice was quashed. [S. 92CA(3), 143(3), 144C, 148, 151, Art. 226]
ESS Advertising (Mauritius) S. N. C. Et Compagnie v. ACIT(IT) (2021) 437 ITR 1 / 204 DTR 156/ 321 CTR 679 (Delhi)(HC) ESS Distribution (Mauritius) S.N.C. Et Compagnie v. ACIT(IT) (2021) 437 ITR 1/ 204 DTR 156/ 321 CTR 679 (Delhi)(HC)