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2007 (12) TMI 422 - MADHYA PRADESH HIGH COURTReassessment of commercial tax - Held that:- Perusal of the order of the assessing authority shows that it had not adverted to at all to the said pleas/ objections raised by the assessee-firm. In these circumstances, without commenting any further on the merits of the controversy, it would be appropriate, if the matter is remanded back to the assessing authority for fresh determination with regard to the reassessment of tax, since the order of penalty passed originally by the assessing authority has already been set aside. Consequently, the present petitions are allowed.
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