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2008 (1) TMI 206 - RAJASTHAN HIGH COURTReassessment proceedings have been initiated by the Assessing Officer for the reasons recorded in writing – non-availability of a few documents demanded by the petitioner-assessee, would not make the reassessment proceedings initiated illegal – challenge of the assessee to reassessment proceedings on the grounds set out in the petition is absolutely misconceived – Moreover, the interest of the petitioner-assessee stands sufficiently safeguarded by the learned Tribunal – reassessment is valid
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