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1994 (8) TMI 71 - AT - Income TaxExtract: ....... tax liability which can be done under the powers conferred to the authorities under s. 59 of the ED Act, 1953. In other words we hold that their existed no special circumstance in the case of the assessee to invoke the ratio laid down by the Hon ble Kerala High Court. Thus, we uphold the order of the CIT(A). In the result, the appeal is dismissed.
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