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ITAT adjudicated a tax assessment dispute involving reopening of assessment and unexplained cash deposits. The tribunal upheld the Assessing Officer's (AO) digital signature on reopening reasons and show cause notice as valid. The AO's verification of bank account cash deposits was deemed appropriate, with the assessee failing to substantiate the source of credits. Regarding TDS on labour payments, the tribunal rejected the assessee's contention that Section 194C was inapplicable, finding insufficient evidence to challenge the existing provisions. Consequently, the ITAT affirmed the Commissioner of Income Tax (Appeals) [CIT(A)] order, maintaining the original assessment order without interference.