https://www.taxtmi.com/caselaws?id=173607 The appeals filed by the assessee against the orders of CIT(A)-II, Indore, for the assessment years 1999-2000, 2000-01, and 2002-03 in the matter of order passed u/s 147/143(3) of the Income-tax Act, 1961 were allowed. The Tribunal found that the initiation of reassessment proceedings u/s 147 was not justified in both assessment years as the issues had already been examined and decided in favor of the assessee by the CIT u/s 263 and during pending rectification proceedings u/s 154. en-us Mon, 31 Oct 2011 00:00:00 +0530 Fri, 18 Sep 2015 14:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173607 The appeals filed by the assessee against the orders of CIT(A)-II, Indore, for the assessment years 1999-2000, 2000-01, and 2002-03 in the matter of order passed u/s 147/143(3) of the Income-tax Act, 1961 were allowed. The Tribunal found that the initiation of reassessment proceedings u/s 147 was not justified in both assessment years as the issues had already been examined and decided in favor of the assessee by the CIT u/s 263 and during pending rectification proceedings u/s 154. Case-Laws Income Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173607