S. 147 : Reassessment-After the expiry of four years-No evidence of failure to disclose material facts-Notice not specifying which facts not disclosed-Reassessment notice and order disposing the objection is quashed. [S. 143(3), 148, Art. 226]
Jetair Pvt. Ltd. v. Dy. CIT (2023)458 ITR 462 / 148 taxmann.com 185 (Bom.)(HC)