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1983 (1) TMI 133 - ITAT CHANDIGARHExtract: .......year. But this issue was not before the Tribunal for determination. Moreover every year has to be considered on its own facts because the principal of res judicata are not applicable to income-tax proceedings. Therefore these two appeals have been decided on merit taking into consideration the facts available in these two years. 6. Appeals allowed.
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