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    <title>2021 (5) TMI 750 - ITAT ALLAHABAD</title>
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    <description>The Tribunal remanded the issues concerning the validity of reopening the assessment and proceedings under Section 147, as well as the service of notice under Section 148, back to the Assessing Officer (A.O.) for fresh adjudication. Additionally, the Tribunal instructed a reevaluation of the merits of the additions made by the A.O. regarding cash deposits in the bank. The appeal of the assessee was allowed for statistical purposes.</description>
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      <description>The Tribunal remanded the issues concerning the validity of reopening the assessment and proceedings under Section 147, as well as the service of notice under Section 148, back to the Assessing Officer (A.O.) for fresh adjudication. Additionally, the Tribunal instructed a reevaluation of the merits of the additions made by the A.O. regarding cash deposits in the bank. The appeal of the assessee was allowed for statistical purposes.</description>
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