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1990 (7) TMI 47 - HC - Income TaxExtract: .......o the request of the Income-tax Officer for enhancing the assessment is competent. We answer the question referred to us in the affirmative, against the assessee and in favour of the Revenue. 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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