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    <title>1998 (7) TMI 80 - BOMBAY High Court</title>
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    <description>The High Court held that the Income-tax Officer and the Appellate Assistant Commissioner erred in re-examining the legality of reassessment proceedings that had attained finality. The Tribunal&#039;s decision to reverse the Appellate Assistant Commissioner&#039;s order was upheld, ruling in favor of the Revenue. The Court affirmed that the assessee could not challenge the validity of reassessment in fresh assessment proceedings. The reference was disposed of with no order as to costs.</description>
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      <title>1998 (7) TMI 80 - BOMBAY High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16712</link>
      <description>The High Court held that the Income-tax Officer and the Appellate Assistant Commissioner erred in re-examining the legality of reassessment proceedings that had attained finality. The Tribunal&#039;s decision to reverse the Appellate Assistant Commissioner&#039;s order was upheld, ruling in favor of the Revenue. The Court affirmed that the assessee could not challenge the validity of reassessment in fresh assessment proceedings. The reference was disposed of with no order as to costs.</description>
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