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    <description>The High Court set aside the Full Bench Tribunal&#039;s order affirming the re-assessment order for the assessment year 1995-96. The Court remitted the matter to the first appellate authority for a fresh decision, emphasizing the need to re-examine the procedural compliance of the permission order granted by the Additional Commissioner and the opportunity provided to the revisionist before passing the re-assessment order. The Court stressed the importance of addressing jurisdictional issues and ensuring procedural fairness in re-assessment proceedings.</description>
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      <description>The High Court set aside the Full Bench Tribunal&#039;s order affirming the re-assessment order for the assessment year 1995-96. The Court remitted the matter to the first appellate authority for a fresh decision, emphasizing the need to re-examine the procedural compliance of the permission order granted by the Additional Commissioner and the opportunity provided to the revisionist before passing the re-assessment order. The Court stressed the importance of addressing jurisdictional issues and ensuring procedural fairness in re-assessment proceedings.</description>
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