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2001 (11) TMI 8 - MADRAS HIGH COURT"Whether Tribunal is right in law in holding that any appeal to the CIT (Appeals) will lie against an addition made in the reassessment under section 147(b), when the same addition has been made in the original assessment under section 143(3) and has been confirmed by the CIT (Appeals)?" - It is only fair that if the assessee were to seek reopening of that appeal, the authorities permit such reopening. As the assessee has not appeared before us there is no way of ascertaining as to whether the assessee wants to have that appeal reopened. - The question referred to us is answered against the assessee and in favour of the Revenue.
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