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1997 (7) TMI 61 - HC - Income TaxExtract: .......e proceeding under section 154 of the Act is invalid. We, accordingly, answer the question set out in paragraph 1 above in the negative, that is, 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 shall be sent to the Income-tax Appellate Tribunal, Cochin Bench.
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