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1998 (8) TMI 560 - KERALA HIGH COURTExtract: .......ight in law in initiating reassessment proceedings. We, therefore, see no force in the submission of counsel for the assessee that the assessing officer misapplied the decision of the Supreme Court in Aysha Hosiery Factory (P.) Ltd. 1992 85 STC 106 to the instant case. In the result, the tax revision case fails and is dismissed. Petition dismissed.
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