1980 (2) TMI 21

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..... The assessee has framed the following question in his petition : " Whether, on the facts and in the circumstances of the case, the reopening of the assessment under section 147(a) was legal and valid ? " The aforesaid question was decided against the assessee in an earlier proceeding under art. 226 of the Constitution. The Tribunal has dismissed the appeal filed by the assessee by follo....