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2020 (1) TMI 415 - MADRAS HIGH COURTRe-opening of concluded Assessment - Fixation of tax rate at 16% against 10% - Writ court while deciding issue relating to issuance of show cause notice to re-open assessment held that revenue was not justified in reopening assessment as assessments were complete and tax was paid by assessee - HELD THAT:- The issue is squarely is covered in the case of THE COMMISSIONER OF COMMERCIAL TAXES, THE COMMERCIAL TAX OFFICER VERSUS M/S. SUNDEK INDIA LTD. [2015 (9) TMI 45 - MADRAS HIGH COURT] where it was held that the Present court fully in agreement with holding that assessments in respect of respondent / assessee having been completed pursuant to order passed by Special Tribunal and tax at rate of 10% was also collected, Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by issuing clarification. Appeal dismissed.
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