1999 (8) TMI 991

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.... one T.K.Desai to be impleaded as a party in Special Civil Application No. 3828 of 1997 Chandravadan R. Patel v. CIT. The Special Civil Application relates to initiation of proceedings for reassessment under Income Tax Act against the petitioner. The applicant's case is that because of the assessment proceedings in the case of C.R.Patel and the findings reached therein have some bearing in the....

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....d in the assessment of former exists for or against the interest of the assessee in later case, it is always open for the revenue to reach a different conclusion in the two assessment proceedigns on the basis of material placed in respective proceedings. Moreover, except to the extent statute permits, the assessment proceedings are confidential between the revenue and assessee and are not in a way....