Sections 66 (1) (C), 13 (1) (AA) and 13 (1) (D) in some cases claim to be re-evaluated in addition to the threshold of assessment, one year from the end of the financial year. A re-evaluation should be finalized within. Such an order was received by the tax officer because the first appellate authority had canceled because of the same reason that it was affected by the limitation, on 13 5 2003 the appellate tribunal order was received and which Accordingly, the review proceedings should have been completed on 30 6 2004, the department failed to reject the claims made by the appellate authority's first order, the appellate tribunal retained it and the revenue appeal was without force. Was rejected.