https://www.taxtmi.com/caselaws?id=9593 The High Court allowed the appeal, set aside the previous order, and directed the matter to be reconsidered by the Tribunal. The Court emphasized the need for a fresh hearing to reexamine the completion period for assessment proceedings, which was determined to be two years ending on March 31, 2001, not one year as assumed by the Tribunal. This decision aimed to ensure a fair and just resolution based on the correct legal interpretation of the completion period. en-us Tue, 12 Jul 2005 00:00:00 +0530 Sat, 27 Jun 2009 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9593 The High Court allowed the appeal, set aside the previous order, and directed the matter to be reconsidered by the Tribunal. The Court emphasized the need for a fresh hearing to reexamine the completion period for assessment proceedings, which was determined to be two years ending on March 31, 2001, not one year as assumed by the Tribunal. This decision aimed to ensure a fair and just resolution based on the correct legal interpretation of the completion period. Case-Laws Income Tax Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9593