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2011 (4) TMI 1234 - KARNATAKA HIGH COURTExtract: .......under section 35L, which alone has exclusive jurisdiction to decide the said question. In that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the assessee to approach the apex court. The High Court registry is directed to return the certified copies of the orders produced, to the assessee, to prefer the appeal.
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