S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Information from Investigation wing-Share transactions-No new tangible material-Change of opinion-Notice and order disposing the objection is quashed. [S. 148, Art. 226]
Rehana Anwar Shaikh v. ITO (2023)456 ITR 720 (Bom)(HC)