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2001 (2) TMI 44 - KERALA HIGH COURT
Extract:
.......t. It is for the assessee to utilise the opportunity offered. In the aforesaid circumstances, I am not interfering in the proceedings now. I also record the statement of counsel for the Revenue that in case there is a reassessment and fresh orders, coercive steps will not be straight away resorted to. The original petition is, therefore, dismissed.