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1991 (6) TMI 245 - KERALA HIGH COURTExtract: .......ing with the procedure prescribed under clause (12) of rule 34. If that be the position, the assessment in dispute has rightly been found by the Appellate Tribunal as an assessment not made in accordance with law. 5.. There is therefore little scope to interfere with the same. The T.R.C. fails. Accordingly the same is dismissed. Petition dismissed.
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