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1997 (9) TMI 41 - HC - Income TaxExtract: ....... of the power under section 34 has jurisdiction to direct assessment of escaped income ? We answer the question in the affirmative against the assessee and in favour of the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar will be sent to the Commissioner of Agricultural Income-tax, Thiruvananthapuram.
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