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    <title>2014 (12) TMI 379 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the reassessment as valid, directing the AO to provide the assessee with a copy of Shri Amitkumar Patel&#039;s statement and allow cross-examination. The issue of unexplained cash deposits was remanded for reassessment, affecting related claims under Sections 54F and 68. The appeal was allowed for statistical purposes, stressing the importance of procedural compliance and reassessment.</description>
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      <description>The Tribunal upheld the reassessment as valid, directing the AO to provide the assessee with a copy of Shri Amitkumar Patel&#039;s statement and allow cross-examination. The issue of unexplained cash deposits was remanded for reassessment, affecting related claims under Sections 54F and 68. The appeal was allowed for statistical purposes, stressing the importance of procedural compliance and reassessment.</description>
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