2000 (2) TMI 53

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....der section 148 of the Income-tax Act, 1961, came to be issued on January 28, 1985. The assessee was, accordingly, reassessed on March 15, 1985. This order under section 147 came to be set aside on January 28, 1986, and the matter was remanded back for fresh assessment which was made on March 30, 1988. This was once again set aside by the appellate authority on February 17, 1989, with a direction ....