1989 (6) TMI 20

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....he assessment of the petitioners for that assessment year was completed on September 19, 1981. The appeal filed therefrom was decided on December 7, 1981. Notice purporting to reopen the assessment under section 147(b) of the Income-tax Act, 1961, was issued to the petitioners on October 11, 1982. The petitioners' chartered accountants sought the reasons for the initiation of these reassessment pr....