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2008 (9) TMI 912 - KERALA HIGH COURTReassessment orders - Held that:- On the day when the revisional authority had issued the notice, the original order of assessment dated March 3, 1994 was not in existence, in the sense, that, the said order was the subject-matter of reassessment proceedings by the assessing authority. An order, which was not in existence, cannot be revised by the revisional authority by invoking his suo motu revisional jurisdiction and on that sole ground, in our opinion, the orders passed by the revisional authority pursuant to his notice dated September 30, 1997, and the subsequent orders passed by the Tribunal require to be set aside. Answering the questions of law framed by the assessee in favour of the assessee.
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