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1998 (12) TMI 120 - AT - Income TaxExtract: ....... the fitness of things if this issue is restored to the file of the Assessing Officer. He is directed to go into the nature of the liability vis-a-vis the resolution passed by the members of the society and then re-adjudicate upon the issue after giving an opportunity of being heard to the assessee. 16. In the result, the appeal is allowed in part.
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