In the result, the appeal of assessee in ITA No
Bench: Shri S.S. Viswanethra Ravi
144 got expired from the end of two years of assessment year in which the income was assessable i.e. 31-03-2012 being A.Y. 2009-10. Therefore, the AO has no option except to reopen the assessment of intimation u/s. 143(1) of the Act by possessing assessment order of her spouse Shri Elton G. Vales by issuing a notice