Section 148 Notice after expiry of 4 years on facts already available before AO, is bad in law

Peerless Hospitex Hospital and Research Center Limited Vs PCIT (Calcutta High Court) Facts- It is the case of the petitioner that it is a company within the meaning of Companies Act, 1956, engaged in the business of running a multi-speciality hospital and it intends to challenge the impugned notice dated 27th July, 2017 issued by the Assessing Officer concerned under Section 148 relating to assessment year 2011-12 which was served on the petitioner on 2nd August, 2017 and against which petitioner had filed an objection on 16th March, 2018 which was rejected by the Assessing Officer concerned o...