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1977 (11) TMI 61 - PATNA HIGH COURT
Extract:
.......as taken place in the circumstances prevailing earlier or that the finding was obtained by unfair means, such as practising fraud, etc. UDAY SINHA J.--I agree with, my Lord, the Chief Justice. I have, however, my reservations about the desirability of the application of the principles of res judicata to taxation cases as suggested by S. P. Singh J.