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1998 (11) TMI 108 - GUJARAT HIGH COURT
Extract:
....... On the facts of this case the reasons recorded by the Assessing Officer disclose no more than a mere change of opinion. As a result, these petitions succeed. The impugned notices in each case for initiating reassessment proceedings for the assessment year 1986-87 are quashed. Rule is made absolute in each case. There shall be no order as to costs.
