Tax Appeal Addresses Interconnected Issues from 2002-03 and 2003-04 with Tax Effect Below 2 Lakhs.

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....Revenue appeal - tax effect is below 2 lakhs - the facts and the issue involved in the appeals for the assessment years 200203 and 2003-04 are inter-linked with the appeals for the subsequent assessment years - Therefore, it is necessary to decide the issue involved in the appeals for the assessment year 2002-03 as well on merits instead of dismissing the appeal in limine - AT....