1988 (8) TMI 18

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.... / Order / Decisions)<br>Dated:- 22-8-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : G. R. MAJITHIA., V. RAMASWAMY&nbsp; JUDGMENT The judgment of the court was delivered by V. RAMASWAMI C. J....

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....e circumstances of the case, the Tribunal was right in law in holding that the reopening of the assessment under sections 147 (a) and 148 was bad in law ? and 3. Whether, on the facts and in the ci....