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2009 (2) TMI 242 - ITAT DELHI-F
Extract:
.......a subsequent year. It is a matter of fact and not law in respect of which principle of res judicta has no application even as per this decision. This decision does not help the assessee as in view of the express provisions of Expln. 1 to s. 32. Moreover in income-tax proceedings each year is separate year. 31. In the result the appeal is dismissed.