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    <title>2013 (6) TMI 66 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal, upholding the ITAT order that confirmed the deletion of cash deposits in the CC account. The Court found that the CIT(A) had adequately considered the explanations provided by the assessee, complied with Rule 46A(2) regarding additional evidence, and ensured that principles of natural justice were followed. The appeal was deemed to raise no substantial question of law, leading to its dismissal.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal, upholding the ITAT order that confirmed the deletion of cash deposits in the CC account. The Court found that the CIT(A) had adequately considered the explanations provided by the assessee, complied with Rule 46A(2) regarding additional evidence, and ensured that principles of natural justice were followed. The appeal was deemed to raise no substantial question of law, leading to its dismissal.</description>
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