1995 (4) TMI 280

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..... sis for initiation of proceedings under section 12-A is the inspection report sent to the assessing authority on May 11, 1992. This report was not available on the date when the order was made for the assessment year 1988-89 because the order of assessment was made on June 10, 1989. In those circumstances on the fresh information obtained, it is certainly open to the assessing authority to reopen .....

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