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1978 (6) TMI 1 - HC - Income TaxExtract: .......dence by the Tribunal. There is no question of res judicata in the assessment proceedings and the facts found in a particular year cannot in any way affect the findings made in another assessment year. In this view, the question referred is answered in the affirmative and in favour of the Revenue. There will be no order as to costs. SEN J.-I agree.
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