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    <description>The ITAT allowed the appeal for statistical purposes, emphasizing the importance of compliance with procedural rules. The case involved disputes over the assessment of income under section 44AD, addition of unexplained cash deposits, admissibility of additional evidence before CIT(Appeals), and compliance with Rule 46A of ITAT&#039;s Rules. The ITAT set aside the orders and remitted all issues to the Assessing Officer for readjudication, ensuring both parties had a fair opportunity to present their case and evidence.</description>
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