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2005 (11) TMI 463 - MADHYA PRADESH HIGH COURTExtract: ....... assessing officer finds that there is a change of fundamental fact, he would issue notice for reopening of assessment. This order is restricted to the facts of the present cases as there had already been a determination with regard to the local area. The writ petitions are allowed to the extent indicated above. There shall be no order as to costs.
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