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2011 (7) TMI 1089 - KARNATAKA HIGH COURTExtract: .......e purpose of assessment lies to the Supreme Court under Section 35L(b) of the Act and not to the High Court under Section 35G.” 4. In view of the above said principle laid down by this court and following the reasons assigned therein, we hold that the appeal is not maintainable u/s 35G and the appellant to work out his remedy u/s 35L(b).
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