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1972 (3) TMI 8 - MADRAS HIGH COURTExpenditure Tax Act, 1957 - petitioner is aggrieved by the notice issued by the respondent under section 15(4) read with section 16 of the Expenditure-tax Act, 1957, an seeks a writ of prohibition-preventing the respondent from making a revised assessment on the petitioner - In case the provisions of section 4(i) were mistakenly applied by the revenue on the earlier occasion and such an error was discovered later, department is at liberty to take such necessary actions – therefore, officer had the jurisdiction to reopen the assessment
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