Reopening of assessment : Where assessee had only 50 per cent share in property since she and her late husband were governed by Portuguese Civil Code applicable to residents of Goa and sale consideration corresponding to her share had been duly offered in return of income, reopening notice issued under section 148 on ground that actual payment had not been disclosed in return of income and order rejecting objections deserved to be quashed and set aside – Smt. Sunita Purushottam Virgincar v. Income-tax Officer – [2024] 164 taxmann.com 352 (Bombay)