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Re-assessment proceedings unjustified due to potentially erroneous officer opinion; revision option not pursued by Revenue.

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....The opinion of the Assessing Officer may have been legally erroneous but this cannot be a ground for initiation of re-assessment proceedings. An erroneous decision which is prejudicial to the Revenue can be revised but the said option was not exercised. .... - HC....

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Re-assessment proceedings unjustified due to potentially erroneous officer opinion; revision option not pursued by Revenue.