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2016 (2) TMI 1195

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..... nt assessment years as well. We, therefore, make it clear that the observations made by the CIT(A), so far as period outside the assessment year 2009-10 is concerned, are devoid of any basis and stand vacated. A fresh call on merits will have to be taken for the assessment years, uninfluenced by the stand taken by the CIT(A) in the assessment year 2009-10, and the observations in this order, to th .....

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..... el for the assessee fairly submitted that his objection is primarily on the CIT(A) s findings with respect to the subsequent years. It is stated that learned CIT(A) has made certain observations regarding the manner in which the income earned by the assessee is to be treated in the subsequent assessment years as well. It is primarily for this reason that the assessee is here in appeal before us. .....

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