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1996 (1) TMI 59 - DELHI HIGH COURT
Extract:
.......ade to the income already assessed are only for a limited purpose to determine whether or not the Assessing Officer was justified in initiating reassessment proceedings under sections 147(a) and 148 of the Act and the dismissal of this writ petition will not preclude the assessee from urging any question of fact or law before the appropriate forum.