https://www.taxtmi.com/caselaws?id=23526 The High Court of Madras held that the notice issued under section 148 for filing a return in Form No. 3A was valid as it did not mandate the use of an inappropriate form. The court also found that the assessee failed to provide valid grounds for reopening the assessment under section 146 for the assessment year 1971-72. The court emphasized the importance of compliance with statutory provisions and the need to establish sufficient cause for non-compliance with notices under the Income-tax Act. en-us Tue, 13 Mar 1990 00:00:00 +0530 Mon, 21 Dec 2009 15:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23526 The High Court of Madras held that the notice issued under section 148 for filing a return in Form No. 3A was valid as it did not mandate the use of an inappropriate form. The court also found that the assessee failed to provide valid grounds for reopening the assessment under section 146 for the assessment year 1971-72. The court emphasized the importance of compliance with statutory provisions and the need to establish sufficient cause for non-compliance with notices under the Income-tax Act. Case-Laws Income Tax Tue, 13 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23526