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1996 (11) TMI 33 - KERALA HIGH COURTExtract: .......rror apparent on the face of the record. For the above reasons, we answer the question in the affirmative, in favour of the Revenue and against the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, for passing consequential orders.
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