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1998 (8) TMI 39 - MADRAS HIGH COURTExtract: ....... notwithstanding the fact of dropping of those proceedings, the Commissioner has jurisdiction to revise the original assessment order made under section 263(2)(a) of the Act. Our answer to this question is against the assessee and in favour of the Revenue. As the Tribunal has not examined the merits of the case, we direct the Tribunal to do so now.
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