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    <title>2021 (2) TMI 213 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the case to be restored to the Ld. CIT(A) with a final opportunity granted to the assessee to explain the source of the cash deposit. Failure to comply would result in appropriate action. The Tribunal emphasized the necessity of a detailed order based on facts and law. The appeal was allowed, and the order was pronounced in open court on 07/01/2021.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the case to be restored to the Ld. CIT(A) with a final opportunity granted to the assessee to explain the source of the cash deposit. Failure to comply would result in appropriate action. The Tribunal emphasized the necessity of a detailed order based on facts and law. The appeal was allowed, and the order was pronounced in open court on 07/01/2021.</description>
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