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Constitutional petition-Petition filed after withdrawal of reference- Maintainability Re-opening of assessment---After having been un successful before the Appellate Tribunal, the assessee preferred Income Tax Reference before High Court-Reference was subsequently withdrawn and the points raised in the Reference were agitated in the Constitutional petition-Grievance of the assessee was that the accounts filed by it were rejected by the Authorities without verification-Validity--Findings of fact recorded by the Authorities were, questioned and the question embodying the contentions of the assessee were referred to High Court in the Reference which was withdrawn---Withdrawal of Reference or even non-filing of reference would not constitute a bar as to filing of Constitutional petition which ...
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