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1972 (11) TMI 70 - SUPREME COURTWhether the provisions of the 1959 Act empowered the assessing authority to reopen the assessments? Held that:- Appeal dismissed. The question for decision is as to who had the jurisdiction to reopen the concerned assessments. Such a question cannot be considered as a question of procedure. Under the old Rules the assessee had a right to have his assessments reopened only by the appellate authority. This was undoubtedly a right conferred on the assessee. It is a valuable right. That being so, the same is protected by the proviso.
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