https://www.taxtmi.com/highlights?id=32601 Since the assessment year 1999-2000 and 2000-2001 became final prior to 30th September, 2004, i.e. the introduction of the amended Section 142A, the respondent No.1/ITO could not have reopened the issue in February, 2005 - HC en-us Thu, 29 Dec 2016 13:07:33 +0530 Thu, 29 Dec 2016 13:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32601 Since the assessment year 1999-2000 and 2000-2001 became final prior to 30th September, 2004, i.e. the introduction of the amended Section 142A, the respondent No.1/ITO could not have reopened the issue in February, 2005 - HC Highlights Income Tax Thu, 29 Dec 2016 13:07:33 +0530 https://www.taxtmi.com/highlights?id=32601