S. 147 : Reassessment-With in four years-Contribution to certain funds-Not claimed any relief-Reassessment notice and order disposing the objection was quashed.[80CCC(1), 148, Art. 226]
Piyush Ambalal Gandhi.v. DCIT (2023) 457 Itr 411/ 291 Taxman 396 (Guj)(HC)