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2004 (12) TMI 52 - HC - Income TaxReassessment – change of opinion - "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the Appellate Assistant Commissioner annulling the reassessment proceedings?" - proceedings were initiated solely because the Assessing Officer changed his opinion on the issue of valuation of the construction - In the result, the question referred by the Tribunal is answered in favour of the assessee and against the Revenue.
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