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2001 (2) TMI 1035 - KERALA HIGH COURTExtract: .......ribunal to adjudicate or give a finding on a question which is not in dispute and which does not form the subject-matter of the appeal (vide Kanga and Palkiwala on IT Act, 8th Edn). 3. In the result, the question of law is answered in the negative and against the assessee, and in favour of the Department. The IT references are disposed of as above.
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