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1997 (9) TMI 574 - KERALA HIGH COURTExtract: .......ty to the assessee to verify the records to take extract therefrom, the revision petitions are only to be dismissed. We are of the view that the Tribunal has correctly held that there was no laches on the part of the assessing authority to give proper opportunity to the assessee. The tax revision cases therefore stand dismissed. Petition dismissed.
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