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1986 (9) TMI 22 - CALCUTTA HIGH COURT
Extract:
.......the view that once proceedings of reassessment are initiated, the original order of assessment loses its finality and at this stage it is no longer open for revision by the Commissioner. For the above reasons, we answer the questions referred in the negative and in favour of the assessee. There will be no order as to costs. MONJULA BOSE J.-I agree.