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Can the decision of ITAT for later Assessment Year (i.e AY 1975-1976) be questioned in the second round...

Can the decision of ITAT for later Assessment Year (i.e AY 1975-1976) be questioned in the second round of litigation - the revenue had every reason to question the correctness of the later decision of ITAT in the second round of proceedings pertaining to the assessment year 1971-1972. - SC .....

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