1997 (7) TMI 114

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..... ed:- 23-7-1997
Civil Appeal No 2577 of 1982. - -
Income Tax
S. C. SEN AND S. P. KURDUKAR JJ. For the Appellant : G. C. Sharma, Senior Advocate (Ms. Indu Goswami and Arvind Minocha, Advocates .....

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..... ect 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 his findings of fact made on the basis .....

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