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    <title>2016 (7) TMI 808 - ITAT DELHI</title>
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    <description>The ITAT partially allowed the appeal for statistical purposes, directing the CIT(A) to reevaluate the issue of the addition of Rs. 3,20,000 on account of unexplained cash deposits in the bank. The ITAT upheld the deletion of the addition of Rs. 88,77,900 made by the AO on a protective basis due to cash deposited in a joint SB A/c with the mother, as this amount had already been assessed in the mother&#039;s hands.</description>
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      <description>The ITAT partially allowed the appeal for statistical purposes, directing the CIT(A) to reevaluate the issue of the addition of Rs. 3,20,000 on account of unexplained cash deposits in the bank. The ITAT upheld the deletion of the addition of Rs. 88,77,900 made by the AO on a protective basis due to cash deposited in a joint SB A/c with the mother, as this amount had already been assessed in the mother&#039;s hands.</description>
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