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1996 (10) TMI 457 - KERALA HIGH COURTExtract: .......pement. The assessing authority could not have considered the situation as escapement is obviously postfacto as a result of inspection dated March 26, 1994. There is no error also because the position is well-settled by the above Full Bench decision of this Court. The tax revision case stands dismissed at the stage of admission. Petition dismissed.
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