https://www.taxtmi.com/caselaws?id=264979 The High Court of Madras upheld the decision to quash the re-assessment order for the assessment year 1990-91 under the Income Tax Act, 1961. The Court found that the initiation of proceedings under Section 147 was flawed due to non-service of notice, leading to the appeal related to the reopening of assessment being allowed. As the Revenue did not challenge the order concerning the reopening of assessment, the subsequent order was dismissed. The tax case appeal was ruled against the appellant - Revenue, with no costs awarded. en-us Tue, 18 Aug 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264979 The High Court of Madras upheld the decision to quash the re-assessment order for the assessment year 1990-91 under the Income Tax Act, 1961. The Court found that the initiation of proceedings under Section 147 was flawed due to non-service of notice, leading to the appeal related to the reopening of assessment being allowed. As the Revenue did not challenge the order concerning the reopening of assessment, the subsequent order was dismissed. The tax case appeal was ruled against the appellant - Revenue, with no costs awarded. Case-Laws Income Tax Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264979