S. 147 : Reassessment-Notice-Best judgment assessment-Capital gains-Reasons recorded non-existent-Notice and subsequent reassessment order quashed. [S. 45, 144, 144B, 148, Art. 226]
Prakhar Tandon v. Assessing Officer (2022) 448 ITR 177 / 288 Taxman 133 / 220 DTR 195(All.)(HC)