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2009 (5) TMI 889 - KERALA HIGH COURTExtract: .......order of the Tribunal and the first appellate authority and by restoring the order of the assessing officer. Since the same principle is applicable for all succeeding years, revision for subsequent year 2004-05 is also allowed reversing the orders of the Tribunal and the first appellate authority and by restoring the order of the assessing officer.
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