https://www.taxtmi.com/caselaws?id=9694 The High Court of Madras ruled in favor of the assessee, holding that the reopening of assessments without issuing notice under section 143(2) within 12 months was not valid. The court dismissed the Revenue's appeal, stating there was no substantial question of law arising from the Appellate Tribunal's order. en-us Sat, 11 Feb 2006 00:00:00 +0530 Mon, 29 Jun 2009 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9694 The High Court of Madras ruled in favor of the assessee, holding that the reopening of assessments without issuing notice under section 143(2) within 12 months was not valid. The court dismissed the Revenue's appeal, stating there was no substantial question of law arising from the Appellate Tribunal's order. Case-Laws Income Tax Sat, 11 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9694