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2013 (6) TMI 712 - AT - Income TaxExtract: .......orrectness of additions made during the course of reassessment proceedings, which are in challenge before us in revenue’s appeal are wholly academic and infructuous. These issues do not call for our adjudication. 11. In the result, the C.O. filed by the assessee is allowed and appeal filed by the Assessing Officer is dismissed an infructuous.
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