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1993 (3) TMI 66 - HC - Income TaxExtract: .......the year 1985-86 would affect the assessment relating to 1984-85 and without taking up the assessment for 1985-86, any proceeding in respect of the assessment year 1984-85 would be an exercise in futility. The Assessing Officer shall consider this aspect while dealing with the assessment for 1984-85. The writ application is disposed of accordingly.
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