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1992 (5) TMI 10 - ORISSA HIGH COURT
Extract:
.......m part of the adjudicatory process while making the original assessment. In a given case, the Commissioner can also exercise power under section 263, if the requisite conditions are satisfied. We, accordingly, answer the references made to us in the affirmative, in favour of the assessee and against the Revenue. No costs. S. K. MOHANTY J. -I agree.