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1996 (8) TMI 526 - SC - Income TaxExtract: .......t have sought and secured decree for interest. He did not set and, therefore, it operates as res judicata. Even otherwise, when he filed a suit and specifically did not claim the same, Order 2, Rule 2, CPC prohibits the petitioner to seek the remedy separately. In either event, the OA is not sustainable. The appeal is accordingly allowed. No costs.
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