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2006 (5) TMI 306 - ITAT CHANDIGARHExtract: .......l be debatable and accordingly outside the purview of powers of Assessing Officer under section 154. Thus, the CIT (Appeals) was, in our view, justified in deleting the addition made by the Assessing Officer under section 154. Finding no merit in the appeal of the revenue, the same is dismissed. 5. In the result, appeal of the revenue is dismissed.
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