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1967 (8) TMI 132 - HIGH COURT OF KERALAExtract: .......eferred against the assessee and in favor of the Department. We do so; but in the circumstances of the case without any order as to costs. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be sent to the Appellate Tribunal as required by sub-section (5) of Section 66 of the Indian Income-tax Act, 1922.
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