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1989 (10) TMI 48 - KERALA HIGH COURTExtract: .......c to give an answer on question NO. 1, as to whether the reopening of the assessment under section 147(b), of the Act is valid. We decline to answer question No. 1 in the above circumstances. 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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