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1984 (10) TMI 33 - KERALA HIGH COURT
Extract:
.......ed to raise this point in this court for the first time. In the view we have taken, the questions referred to this court are answered in favour of the Department and against the assessee. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.