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2006 (5) TMI 311 - AT - Income TaxExtract: .......ociety acquired much later in point of time than the existing members. 22. In the light of the above discussions the impugned additions are deleted. As we have deleted the additions on merit, we do not find it necessary to go into the validity of the re-assessment proceedings under section 147 of the Act. 23. In the result, the appeals are allowed.
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