ext4: fix NULL pointer dereference when journal restart fails

Currently when journal restart fails, we'll have the h_transaction of
the handle set to NULL to indicate that the handle has been effectively
aborted. We handle this situation quietly in the jbd2_journal_stop() and just
free the handle and exit because everything else has been done before we
attempted (and failed) to restart the journal.

Unfortunately there are a number of problems with that approach
introduced with commit

41a5b913 "jbd2: invalidate handle if jbd2_journal_restart()
fails"

First of all in ext4 jbd2_journal_stop() will be called through
__ext4_journal_stop() where we would try to get a hold of the superblock
by dereferencing h_transaction which in this case would lead to NULL
pointer dereference and crash.

In addition we're going to free the handle regardless of the refcount
which is bad as well, because others up the call chain will still
reference the handle so we might potentially reference already freed
memory.

Moreo...