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    <title>1996 (2) TMI 470 - KERALA HIGH COURT</title>
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    <description>Interference in revision was declined because the assessee had prior notice of the escaped assessment and the adjournment request appeared aimed at delaying the proceedings until the revisional period expired. The court treated the plea of denial of reasonable opportunity as insufficient where the procedural objection was used to defeat the revisional process by limitation rather than to show a genuine lack of hearing. As a result, no interference with the reassessment order was warranted and the revision failed.</description>
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      <title>1996 (2) TMI 470 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158206</link>
      <description>Interference in revision was declined because the assessee had prior notice of the escaped assessment and the adjournment request appeared aimed at delaying the proceedings until the revisional period expired. The court treated the plea of denial of reasonable opportunity as insufficient where the procedural objection was used to defeat the revisional process by limitation rather than to show a genuine lack of hearing. As a result, no interference with the reassessment order was warranted and the revision failed.</description>
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