emphasis supplied on verification.
For example,
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The Rajasthan High Court in CIT v Rangnath Bangur opined:
“.…that once a reassessment proceeding is initiated, the original order of assessment is set aside or ceases to be operative. The finality of such an assessment order is wiped out and a fresh order of assessment would take the place of and completely substitute the initial order of assessment. It is, therefore, clear that when
The Rajasthan High Court in CIT v. Rangnath Bangur opined: (p.498)
“[T]hat once a reassessment proceeding is initiated, the original order of assessment is set aside or ceases to be operative. The finality of such an assessment order is wiped out and a fresh order of assessment would take the place of and completely substitute the initial order of assessment. It is, therefore, clear that when
and said:
“reassessment proceedings cannot be contained only to such income which has escaped assessment, but the entire assessment
and said: (p. 503)
“[R]eassessment proceedings cannot be confined only to such income which has escaped assessment, but the entire assessment
Five Judges:
