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2002 (8) TMI 882 - HC - Income TaxExtract: .......urt. The amount involved there is about ₹ 10.53 lakh. The assessment year in question before us is 1993-94. 4. Since there is no res judicata involved nor any point of precedent involved in a mere matter of admission of appeals and since the questions raised before us sound in facts and facts only the petition of appeal is summarily rejected.
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