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    <title>2013 (5) TMI 721 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes in both issues, directing a fresh decision by the Assessing Officer. The disallowance of unexplained cash credit and addition to business income was remitted back for further assessment due to lack of necessary details provided by the assessee. Similarly, the disallowance of unexplained creditors and subsequent restriction was also remanded for a fresh decision as the CIT(A) had not sought a remand report before making a decision.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes in both issues, directing a fresh decision by the Assessing Officer. The disallowance of unexplained cash credit and addition to business income was remitted back for further assessment due to lack of necessary details provided by the assessee. Similarly, the disallowance of unexplained creditors and subsequent restriction was also remanded for a fresh decision as the CIT(A) had not sought a remand report before making a decision.</description>
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      <pubDate>Tue, 30 Apr 2013 00:00:00 +0530</pubDate>
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