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I.T.A. NOS.309 TO 313 (IB) AND 347 TO 351 (IB) OF 1986-87, DECIDED ON 14TH SEPTEMBER, 1987. versus I.T.A. NOS.309 TO 313 (IB) AND 347 TO 351 (IB) OF 1986-87, DECIDED ON 14TH SEPTEMBER, 1987.


Reopening of self-review by Sections 65, & 59 and 59 56 Re-evaluation for a reason not specified in section 65, will have no legal consequence in the eyes of the law Notice under Section Notice65 has been issued ? The letter and the spirit of the law were to be presented strictly to the assessee where strict notice was not taken in accordance with the law under section 65, such notice would have no legal consequence. Will be re-evaluated on a daily basis. Illegal start despite the fact that the proceedings under section 65 were initiated with the prior approval of the IAC in accordance with the law

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