https://www.taxtmi.com/caselaws?id=8237 An order that disposes of reassessment proceedings on the assessee's objection, even if recorded in brief or cryptic language such as "proceeding filed", is treated as an order of reassessment for purposes of the revisional bar. The effect of the order is determined from the surrounding circumstances and not the form of expression alone. Where the basis for reassessment is rejected after consideration of the assessee's stand, the Commissioner cannot revise that order under the statutory bar in section 33B(2)(a). en-us Tue, 13 Oct 1970 00:00:00 +0530 Mon, 06 Apr 2009 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8237 An order that disposes of reassessment proceedings on the assessee's objection, even if recorded in brief or cryptic language such as "proceeding filed", is treated as an order of reassessment for purposes of the revisional bar. The effect of the order is determined from the surrounding circumstances and not the form of expression alone. Where the basis for reassessment is rejected after consideration of the assessee's stand, the Commissioner cannot revise that order under the statutory bar in section 33B(2)(a). Case-Laws Income Tax Tue, 13 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8237