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    <title>2013 (1) TMI 965 - ITAT DELHI</title>
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    <description>The Tribunal remitted the case back to the Assessing Officer for fresh consideration, allowing both the Revenue&#039;s and the assessee&#039;s appeals for statistical purposes. The Assessing Officer was directed to reevaluate the undisclosed bank account addition, opening balance consideration, unexplained deposits, rejection of application under Rule 46A, and levy of interest under sections 234B and 234C of the Income Tax Act, providing the assessee with an opportunity to present additional evidence and submissions.</description>
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      <description>The Tribunal remitted the case back to the Assessing Officer for fresh consideration, allowing both the Revenue&#039;s and the assessee&#039;s appeals for statistical purposes. The Assessing Officer was directed to reevaluate the undisclosed bank account addition, opening balance consideration, unexplained deposits, rejection of application under Rule 46A, and levy of interest under sections 234B and 234C of the Income Tax Act, providing the assessee with an opportunity to present additional evidence and submissions.</description>
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