S. 147 : Reassessment-With in four years-Audit objection and factual errors-Capital gains-Agricultural land-Notice is bad in law-Notice and order is quashed. [S. 45, 50C, 148, Art. 226]
Limbabhai Ishwarbhai Jodhani v. ACIT (2023)458 ITR 331/150 taxmann.com 291 (Guj.)(HC)