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1961 (4) TMI 90 - MADRAS HIGH COURT
Extract:
.......the assessments could be justified without recourse to section 34. Our answer to the question is that the purported reassessments for 1950-51, 1951-52 and 1952-53 under section 34 of the Act were invalid. The reassessments for 1953-54 and 1954-55 were valid. As neither side has wholly succeeded on this reference, there will be no order as to costs.