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    <title>1996 (7) TMI 171 - ITAT BANGALORE</title>
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    <description>The Appellate Tribunal ITAT Bangalore held that reassessment proceedings do not render original assessment orders infructuous. Assessees can appeal against both original assessment and reassessment separately, addressing additions made in each. The Tribunal dismissed the Department&#039;s argument that reassessment supersedes original assessment, citing the case law of V. Jaganmohan Rao. The appeals were directed to be fixed for hearing due to the stay of demand granted in all appeals.</description>
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      <title>1996 (7) TMI 171 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=57528</link>
      <description>The Appellate Tribunal ITAT Bangalore held that reassessment proceedings do not render original assessment orders infructuous. Assessees can appeal against both original assessment and reassessment separately, addressing additions made in each. The Tribunal dismissed the Department&#039;s argument that reassessment supersedes original assessment, citing the case law of V. Jaganmohan Rao. The appeals were directed to be fixed for hearing due to the stay of demand granted in all appeals.</description>
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