2000 (12) TMI 63

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....ed by R. JAYASIMHA BABU J.--The Tribunal has held that the reopening of the assessment was fully warranted by the observation which had been made in its order in relation to an earlier assessment year as it constituted information for the purpose of reopening the assessment made for the year 1975-76, It had been held by the Tribunal in its order in relation to the assessment year 1974-75 that t....

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.... which had been rendered even prior to the date of the assessment, in proceeding to reopen the assessment after he became aware of the decision, was permissible. The information in that case was obviously the information received by the officer subsequent to the order of assessment. That is so in all cases of reopening. In the case of CIT v. M.V.M. Chellamuthu Pillai [2000] 243 ITR 305 (Mad), t....