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    <title>1991 (6) TMI 67 - KERALA High Court</title>
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    <description>The High Court held that an appeal against an assessment under section 143(3) of the Income-tax Act is maintainable, irrespective of objections filed under section 144B. The court ruled in favor of the assessee, allowing the appeal before the Appellate Assistant Commissioner to stand. The Revenue&#039;s argument was rejected, and the court directed the judgment to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, with no costs awarded.</description>
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      <title>1991 (6) TMI 67 - KERALA High Court</title>
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      <description>The High Court held that an appeal against an assessment under section 143(3) of the Income-tax Act is maintainable, irrespective of objections filed under section 144B. The court ruled in favor of the assessee, allowing the appeal before the Appellate Assistant Commissioner to stand. The Revenue&#039;s argument was rejected, and the court directed the judgment to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, with no costs awarded.</description>
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      <pubDate>Mon, 17 Jun 1991 00:00:00 +0530</pubDate>
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