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1999 (10) TMI 734 - AT - Income TaxExtract: .......accordance with law. Each year is an independent unit of assessment and it is well settled that principles of estopple do not apply to income-tax proceedings. In the year under appeal the decision of the CIT(A) being contrary to our view is set aside and that of the Assessing Officer restored. 9. In the result, the appeal of the revenue is allowed.
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