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    <title>2015 (12) TMI 833 - MADRAS HIGH COURT</title>
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    <description>The court set aside the re-assessment orders, ruling in favor of the petitioners. The judgment emphasized the lack of grounds for reopening the assessment orders and the violation of time limits under Section 147. The Writ Petitions were dismissed, with no costs awarded, and the connected miscellaneous petitions were closed.</description>
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      <description>The court set aside the re-assessment orders, ruling in favor of the petitioners. The judgment emphasized the lack of grounds for reopening the assessment orders and the violation of time limits under Section 147. The Writ Petitions were dismissed, with no costs awarded, and the connected miscellaneous petitions were closed.</description>
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