https://www.taxtmi.com/caselaws?id=9483 Madras HC dismissed appeals challenging reopening under s.148. Returns were processed under s.143(1)(a) and no notices under s.143(2) were served within twelve months, rendering the s.143 proceedings final. The AO's subsequent s.148 notices seeking disallowance of alleged excess deductions under s.24(1)(vi) were held unsustainable. Applying the ratio of earlier authority, the HC found no substantial question of law and dismissed the appeals. en-us Tue, 09 Nov 2004 00:00:00 +0530 Tue, 23 Sep 2025 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9483 Madras HC dismissed appeals challenging reopening under s.148. Returns were processed under s.143(1)(a) and no notices under s.143(2) were served within twelve months, rendering the s.143 proceedings final. The AO's subsequent s.148 notices seeking disallowance of alleged excess deductions under s.24(1)(vi) were held unsustainable. Applying the ratio of earlier authority, the HC found no substantial question of law and dismissed the appeals. Case-Laws Income Tax Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9483