https://www.taxtmi.com/caselaws?id=234902 The Revenue's appeals were successful as the High Court held that the reopening of assessments for AY 1992-93 and 1993-94 under Section 147 was valid due to the absence of original assessments under Section 143(3). Additionally, the delay in filing cross-objections by the assessee was condoned, and the cross-objections were allowed. The Assessing Officer was directed to grant the exemption for cricket earnings under CBDT Circular No. 447. en-us Fri, 28 Jun 2013 00:00:00 +0530 Wed, 03 Jul 2013 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234902 The Revenue's appeals were successful as the High Court held that the reopening of assessments for AY 1992-93 and 1993-94 under Section 147 was valid due to the absence of original assessments under Section 143(3). Additionally, the delay in filing cross-objections by the assessee was condoned, and the cross-objections were allowed. The Assessing Officer was directed to grant the exemption for cricket earnings under CBDT Circular No. 447. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234902