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    <title>1996 (9) TMI 107 - GAUHATI High Court</title>
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    <description>The court held in favor of the Revenue in a case involving a de novo assessment order by the Tribunal. The Assessing Officer was found to have the jurisdiction to include additional income during the fresh assessment, even if it had escaped assessment in the original evaluation. The court emphasized that the Officer&#039;s actions were lawful and aligned with the Tribunal&#039;s directions, rejecting the challenges raised by the assessee and upholding the inclusion of the additional amounts.</description>
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      <description>The court held in favor of the Revenue in a case involving a de novo assessment order by the Tribunal. The Assessing Officer was found to have the jurisdiction to include additional income during the fresh assessment, even if it had escaped assessment in the original evaluation. The court emphasized that the Officer&#039;s actions were lawful and aligned with the Tribunal&#039;s directions, rejecting the challenges raised by the assessee and upholding the inclusion of the additional amounts.</description>
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