2006 (3) TMI 112 - GAUHATI HIGH COURT - Income Tax

Extract:
.......ed November 1, 1996, passed by the learned Commissioner of Income-tax, N.E. Region, Shillong, this court should proceed to direct the Revenue to treat the assessment of the petitioner for the assessment year 1992-93 made by order dated May 16, 1994, to be complete and final. The writ petition is accordingly allowed in terms of the above directions.