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    <title>2002 (10) TMI 17 - MADRAS High Court</title>
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    <description>The earlier dismissal of the tax case petition was recalled because connected orders in the same assessee&#039;s matters had already directed reference of similar valuation questions for other assessment years. As those prior orders were not placed before the court when the petition was first dismissed, the court treated the earlier approach as inconsistent with the existing judicial position and corrected it in the interest of justice. The dismissal was set aside, and the Tribunal was directed to state a case and refer the formulated questions of law concerning valuation of the assessee&#039;s land.</description>
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    <pubDate>Fri, 25 Oct 2002 00:00:00 +0530</pubDate>
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      <title>2002 (10) TMI 17 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11522</link>
      <description>The earlier dismissal of the tax case petition was recalled because connected orders in the same assessee&#039;s matters had already directed reference of similar valuation questions for other assessment years. As those prior orders were not placed before the court when the petition was first dismissed, the court treated the earlier approach as inconsistent with the existing judicial position and corrected it in the interest of justice. The dismissal was set aside, and the Tribunal was directed to state a case and refer the formulated questions of law concerning valuation of the assessee&#039;s land.</description>
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      <pubDate>Fri, 25 Oct 2002 00:00:00 +0530</pubDate>
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