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2012 (9) TMI 1088 - HC - Income TaxExtract: .......he judgment for other years will not be affected by review in this case. However, if there is any other issue raised in the appeal relating to the amount assessed or disallowance made that is not decided on merit by the Commissioner of Income Tax (Appeal) or Income Tax Appellate Tribunal, the appeal will stand revived for decision on those matters.
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