S. 147 : Reassessment-With in four years-Transaction has not taken place in previous year-Objection is not considered-Sanction is without application of mind-Notice and order disposing the application is quashed.[S. 133(6), 148, 151, Art. 226]
Sanjay Kumar v. ACIT (2023)458 ITR 548 /151 taxmann.com 158 / 334 CTR 500(Delhi)(HC)