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2007 (7) TMI 234 - MADRAS HIGH COURTRectification application of revenue dismissed by tribunal - Tribunal rejected the miscellaneous petition on the ground that, Revenue failed to produce any evidence that the notice for reassessment was issued within the period of one year- In the absence of such evidence it was held that the assessment framed was invalid in law - Tribunal concluded that there was no mistake apparent from the record to be rectified – order of tribunal was justified - no question of law arise for consideration
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