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    <title>2019 (2) TMI 415 - KERALA HIGH COURT</title>
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      <description>The court held that the assessment order passed on 24.04.2002 was within the limitation period as the last panchnama was recorded on 04.04.2000. The second search conducted on 04.04.2000 was deemed valid, and the appeal was rejected without any order as to costs.</description>
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