S. 147 : Reassessment–Agricultural income-Advisory issued by the department–Verify the income-Undisclosed income-No tangible material-Reassessment is held to be bad in law. [S. 2(IA), 148, Art. 226]
Ravindra Kumar (HUF) @ Rabindra Kumar (HUF) v. CIT (2019) 419 ITR 308/ 266 Taxman 506/ 311 CTR 912 / 184 DTR 315(Patna) (HC)