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1987 (6) TMI 35 - KERALA HIGH COURT
Extract:
.......nswer the question referred to us in the negative. The Tribunal was wrong in holding that the assessment is not barred by limitation. We answer the question against the Revenue and in favour of the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Tribunal as required by law.