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1992 (7) TMI 315 - MADRAS HIGH COURTExtract: ....... end the appeal is remanded. and dismiss the revision in other respects. We make it clear that it is open to the assessing authority to go into the question afresh, as he is not bound by the order of the Tribunal on facts other than the question of limitation. Accordingly, this tax revision case is partly allowed. No costs. Petition partly allowed.
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