https://www.taxtmi.com/caselaws?id=14291 The Tribunal held that reassessment for the assessment years 1975-76 to 1977-78 was barred, while for 1978-79 and 1979-80, it was not. The Court determined that reassessment fell under sections 147(b) and 150(1), not 147(a). The judgment favored the assessee for the earlier years and went against the Department for the later years, ultimately disposing of the Income-tax References accordingly. en-us Tue, 07 Nov 2000 00:00:00 +0530 Wed, 15 Jul 2009 10:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14291 The Tribunal held that reassessment for the assessment years 1975-76 to 1977-78 was barred, while for 1978-79 and 1979-80, it was not. The Court determined that reassessment fell under sections 147(b) and 150(1), not 147(a). The judgment favored the assessee for the earlier years and went against the Department for the later years, ultimately disposing of the Income-tax References accordingly. Case-Laws Income Tax Tue, 07 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14291