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1987 (7) TMI 557 - KERALA HIGH COURTExtract: .......es one s comprehension to appreciate this plea, since, when the entire assessment is at large and the proceedings are commenced by the filing of a return and are still pending, anything can be said to have escaped assessment. We repel this argument also. 5.. There is no merit in this tax revision case. It is dismissed in limine. Petition dismissed.
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