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    <title>2017 (9) TMI 246 - ITAT DELHI</title>
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    <description>The Ld. Commissioner of Income Tax (Appeals) deleted the addition made under section 68 of the Income Tax Act, as the assessee provided sufficient evidence to explain the cash credits. Despite non-appearance of the assessee, an ex-parte order was passed by the AO, lacking verification and evidence against the assessee&#039;s explanations. The Tribunal set aside the issue for fresh consideration, directing the assessee to cooperate fully with the AO for a proper assessment.</description>
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