S. 151 : Reassessment – Sanction for issue of notice – Sanction given mechanically -SLP of Revenue dismissed. [S. 147, 148, Art 136]
CIT v. S. Goyanka Lime and Chemical Ltd(2016) 237 Taxman 378 (2023)453 ITR 242 /150 taxmann.com 245 (SC) Editorial : Refer CIT Jabalpur v. S. Goyanka Lime & Chemicals Ltd (2015) 231 Taxman 73 (MP)(HC), affirmed.