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    <title>2014 (2) TMI 611 - ITAT DELHI</title>
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    <description>The Tribunal remanded the case back to the Assessing Officer, allowing the assessee an opportunity to present evidence, including an affidavit, to prove the sale of an old car and the source of the cash credit. The Assessing Officer was directed to re-examine the matter in accordance with the law. Consequently, the assessee&#039;s appeal was treated as allowed for statistical purposes, with the decision issued on 12.02.2014.</description>
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      <title>2014 (2) TMI 611 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=244016</link>
      <description>The Tribunal remanded the case back to the Assessing Officer, allowing the assessee an opportunity to present evidence, including an affidavit, to prove the sale of an old car and the source of the cash credit. The Assessing Officer was directed to re-examine the matter in accordance with the law. Consequently, the assessee&#039;s appeal was treated as allowed for statistical purposes, with the decision issued on 12.02.2014.</description>
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