2001 (11) TMI 1045

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....ppellant has proposed the following two questions stating that they are substantial questions of law arising out of the Tribunal's order dated 21st June, 2001: - (i) "Whether, the Appellate Tribunal is right in law and on facts in holding that the reassessment proceedings initiated under the provisions of section 148 read with section 147 were bad in law, when the same were issued pur....