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1996 (3) TMI 100 - KERALA HIGH COURTExtract: ....... the Revenue and against the accountable person. Similarly, we answer question No. 2 in the affirmative, in favour of the Revenue and against the accountable person. A copy of this judgment under the seal of the court and the signature of the Registrar shall be caused to be sent to the Income-tax Appellate Tribunal, Cochin Bench. Order accordingly.
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