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    <title>2014 (1) TMI 1039 - ITAT DELHI</title>
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    <description>The appeals by the assessee were allowed, and the case was remanded back to the Assessing Officer for readjudication. The Tribunal found that the Assessing Officer did not provide adequate opportunity for the assessee to produce evidence supporting their explanations for the unexplained cash found during the search. The Tribunal directed a fresh assessment for the block period and AY 1998-99, emphasizing the importance of allowing the assessee a fair opportunity to present evidence in such matters.</description>
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      <description>The appeals by the assessee were allowed, and the case was remanded back to the Assessing Officer for readjudication. The Tribunal found that the Assessing Officer did not provide adequate opportunity for the assessee to produce evidence supporting their explanations for the unexplained cash found during the search. The Tribunal directed a fresh assessment for the block period and AY 1998-99, emphasizing the importance of allowing the assessee a fair opportunity to present evidence in such matters.</description>
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