Section 147 of the Income Tax Act, 1961 — Reassessment — Proceedings for reassessment under section 147 are for benefit of revenue and therefore, dropping of reassessment proceedings by AO under section 147 even in the absence of assessee challenging notice under section 147/148 is justified — Menck GMBH vs. Assistant Commissioner of income tax [2020] 268 Taxman 176 (Bombay)