Sec. 147 of the Income-tax Act, 1961—Income escaping assessment - The petitioners challenged the notices issued under section 148 of the Act, the order rejecting the objections filed by the petitioners against the reasons recorded as well as the assessment orders passed under sub-section (3) of section 143 read with section 147 of the Act and the notices of demand issued under section 156 of the Act. By way of ad-interim relief, the operation of the assessment orders passed under section 143(3) read with section 147 as well as the impugned notices of demand issued under section 156 of the Act stayed. - VINODBHAI JIVRAJBHAI RABDIYA V/s ITO - [2020] 270 TAXMAN 304 (GUJ)