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1953 (9) TMI 31 - HC - Income TaxExtract: ....... these observations apply to the previous decision of a court and not to that of the Income-tax department. In view of these well-settled principles, we have no hesitation in holding that the view taken by the Appellate Tribunal that it is not res judicata is correct, and the first question is also answered against the assessee and in the negative.
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