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1991 (10) TMI 28 - HC - Income TaxExtract: .......se of the assessee for the year 1974-75 was validly reopened. We answer the question in the affirmative, against the assessee and in favour of the Revenue. The reference is answered as above. 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.
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