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    <description>The Tribunal partly allowed the assessee&#039;s appeal, remanding the issue of the addition of Rs. 1 lakh towards cash credit for further verification and offsetting the addition of Rs. 6,46,000 against agricultural income. The penalty under Section 271(1)(c) was deleted due to a defective notice, following the jurisdictional High Court&#039;s decision.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, remanding the issue of the addition of Rs. 1 lakh towards cash credit for further verification and offsetting the addition of Rs. 6,46,000 against agricultural income. The penalty under Section 271(1)(c) was deleted due to a defective notice, following the jurisdictional High Court&#039;s decision.</description>
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