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2010 (11) TMI 1083 - AT - Income TaxExtract: .......t year the matter arises out of an assessment. But the issues have already been considered by the Tribunal on merits. 4. In the facts and circumstances of the case, we follow the earlier order of the Tribunal mentioned above and hold that the appeal filed by the Revenue is liable to be dismissed. Order pronounced on Sixteenth Day of November, 2010.
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