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1996 (7) TMI 99 - KERALA HIGH COURTExtract: .......y the Deputy Commissioner under section 34 of the Act is set aside. All the impugned orders in these tax revision cases are accordingly quashed. The original assessment orders passed in favour of the petitioners for the years 1978-79 and 1979-80 are declared final and conclusive and they are accordingly restored. The tax revision cases are allowed.
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