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2016 (9) TMI 701 - MADRAS HIGH COURTReopning of assessment - where the Commission shifted the terminal date for calculation of interest under Section 234B - Held that:- Commission had no jurisdiction to reopen the matter for the purpose of shifting the terminal date. The observation of the Settlement Commission by extending terminal date upto 25.02.2000, calls for interference. Accordingly, the Writ Petitions are allowed to that extent and the terminal date as fixed by the Commission in its original order dated 25.02.2000, is confirmed
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