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2006 (11) TMI 711 - PUNJAB AND HARYANA HIGH COURTExtract: .......he assessee being in possession of the Assessing Officer. Mere change of opinion or drawing of a different inference from the same facts as were earlier available, could not be a ground for re-assessment. For the above reasons, the question referred is answered against the revenue and in favour of the assessee. Reference is disposed of accordingly.
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