Section 48 read with section 147 of the Income Tax Act, 1961 — Capital gains — Where High Court set aside assessee's objection to initiation of reassessment proceedings by taking a view that transaction relating to sale of land were not truly reflected in books of account, SLP filed against said order was to be granted — JP Iscon Ltd vs. Deputy Commissioner of income tax [2019] 267 Taxman 480(SC)