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2006 (5) TMI 146 - AT - Income TaxExtract: .......irect him to decide this issue afresh as per law after allowing a reasonable opportunity to the assessee. If the assessee fails to prove the genuineness of the credit in the fresh proceedings to the satisfaction of the AO, the latter would be justified in making the addition. 13. In the result, the appeal is partly allowed for statistical purposes.
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