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1996 (9) TMI 170 - AT - Income TaxExtract: .......hat it is now well settled that the decision of the ITO or a Tribunal in regard to a particular year does not operate as res judicata for the subsequent year. 16. Thus, the order of the Commissioner (Appeals) impugned before us for all the years is reversed and those of the ITO is restored. 17. In the result, the appeals by the revenue are allowed.
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