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1980 (11) TMI 2 - KERALA HIGH COURTExtract: .......AC of Income-tax who was the authority competent under s. 274(2) of the Act as it then stood to exercise the power under s. 271(1)(c) in relation to the assessee in this case. We, accordingly, answer the question referred in the affirmative, that is, against the assessee and in favour of the Department. The parties will bear their respective costs.
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