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1963 (1) TMI 55 - KERALA HIGH COURTExtract: .......arned counsel for the petitioner in these proceedings. The result is that the attack made as against the jurisdiction of the officer to initiate proceedings for purposes of reassessment under section 35(10) of the Indian Income-tax Act fails and all the writ petitions are dismissed. The parties will bear their own costs in all these writ petitions.
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