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1997 (9) TMI 559 - KERALA HIGH COURTExtract: .......oper opportunity to the assessee to produce sufficient materials in support of its contention. After reconsidering the entire matter, as directed in this judgment, modification if necessary can be made by the assessing authority in the assessment orders for the years 1982-83 to 1985-86. The tax revision cases are allowed as above. Petition allowed.
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