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1987 (7) TMI 38 - KERALA HIGH COURTExtract: .......decision of the Appellate Tribunal is justified in law. We answer the questions referred to us in the affirmative, in favour of the Revenue and against the assessee. In answering question No. (i), we should state that the Appellate Assistant Commissioner could invoke his powers of enhancement under section 31 of the Act for correcting the mistakes.
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