1997 (7) TMI 114

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....ment / Order / Decisions)<br>Dated:- 23-7-1997<br>Civil Appeal No 2577 of 1982. - -<br>Income Tax<br>S. C. SEN AND S. P. KURDUKAR JJ. For the Appellant : G. C. Sharma, Senior Advocate (Ms. Indu Gos....

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....ase of the assessee was accepted as correct in the original assessment for this assessment year. It does not preclude the Income-tax Officer to reopen the assessment of an earlier year on the basis of....