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1993 (2) TMI 307 - KERALA HIGH COURTExtract: .......sessment the assessing authority required the petitioner to produce the accounts and other relevant materials. He was authorised to do so. The plea to the contrary by the assessee has no legal foundation. The learned single Judge was justified in negativing the said plea. We find no merit in this writ appeal. It is dismissed. Writ appeal dismissed.
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