1984 (7) TMI 222

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....und that for these assessees in respect of the same assessment years there were decision of the Tribunal holding that the assets of the assessees have to be valued in a particular manner. In spite of it, the WTO on the basis of an Audit Note reopened the assessments and revalued the assets. The AAC found that such reassessments were untenable because a value different from that determined by the T....