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1967 (8) TMI 32 - ANDHRA PRADESH HIGH COURTWrit Petition filed by the petitioners for the issuance of a writ of prohibition or any other appropriate writ or order or direction prohibiting ITO and the ITO from proceeding with his proposals to reopen the petitioner`s assessments - held that assessment proceedings before the ITO are quasi judicial in nature and while making assessments the ITO has solely to be guided by the provisions of law - he cannot avail of any instruction given by his higher authorities including the CBDT for making a particular assessment
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