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1996 (8) TMI 58 - KERALA HIGH COURTExtract: ....... view of the fact that the provisions contained in sections 34 and 35 are separate and distinct and one cannot be applied for the other. In view of the above discussion, we set aside the impugned orders passed by the Commissioner under section 34 of the Act in respect of the years 1981-82 and 1978-79. The tax revision cases are accordingly allowed.
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