https://www.taxtmi.com/caselaws?id=18229 The Court held in favor of the Department, allowing the reopening of the assessment under section 143(2)(b) of the Income-tax Act, 1961, despite completion under section 143(1) and contrary to Instruction No. 1617. The Court emphasized that the provision for reopening assessments was not superseded by the instructions, as they served different purposes. The judgment supported the Department's position, affirming that the assessment could be reopened under section 143(2)(b) independently of the procedure outlined in the instructions. en-us Mon, 19 Feb 1996 00:00:00 +0530 Tue, 29 Sep 2009 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18229 The Court held in favor of the Department, allowing the reopening of the assessment under section 143(2)(b) of the Income-tax Act, 1961, despite completion under section 143(1) and contrary to Instruction No. 1617. The Court emphasized that the provision for reopening assessments was not superseded by the instructions, as they served different purposes. The judgment supported the Department's position, affirming that the assessment could be reopened under section 143(2)(b) independently of the procedure outlined in the instructions. Case-Laws Income Tax Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18229