2009 (7) TMI 73

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Full Text of the Document

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.... fact, that the propertyin-question was used for commercial purposes and not in the nature of commercial establishment. The assessee committed a mistake in showing the said property in its return, which ultimately prompted the assessing officer to initiate a reassessment proceeding, inter alia, on the ground that the actual rent received by the assessee in respect of the said immovable property....