Explanation to s. 147

[rajul5234]

SCA 13822/2010 Dt. 3/10/16, Anupam Rasayan. Gujarat H.C.

Held, In a reopening u/s 147 beyond 4 years from end of relevant year which is based on reasons from scrutinised case records, explanation to s.147 is not applicable.

R. K. Patel