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1996 (11) TMI 8 - KERALA HIGH COURTExtract: .......Income-tax Officer will have to be endorsed. For the above reasons we answer the question in the negative---in favour of the Revenue and against the assessee. A copy of this judgment under the seal of the court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, for passing consequential orders.
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