https://www.taxtmi.com/circulars?id=8950 Department should not itself revise completed assessments made under the Madras High Court decision but leave revision to assessees; appeals should, where possible, be kept pending until higher court determination; continue to apply Instruction No. 885 to pending assessments until the Supreme Court judgment or any Attorney General opinion requires change; where reopening was initiated before Instruction No. 885 keep proceedings in abeyance, but if limitation or other good cause prevents delay, complete assessment per the Madras High Court decision while suspending recovery of any excess demand. en-us Wed, 11 Feb 1976 00:00:00 +0530 Wed, 01 Jun 2011 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8950 Department should not itself revise completed assessments made under the Madras High Court decision but leave revision to assessees; appeals should, where possible, be kept pending until higher court determination; continue to apply Instruction No. 885 to pending assessments until the Supreme Court judgment or any Attorney General opinion requires change; where reopening was initiated before Instruction No. 885 keep proceedings in abeyance, but if limitation or other good cause prevents delay, complete assessment per the Madras High Court decision while suspending recovery of any excess demand. Circulars Income Tax Wed, 11 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8950