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    <title>2022 (5) TMI 277 - ITAT VARANASI</title>
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    <description>The Tribunal remanded the case back to the Commissioner of Income Tax (Appeals) for fresh adjudication on the unexplained loans of Rs. 10,00,000, directing a proper hearing and consideration of additional evidence. The appeal was allowed for statistical purposes, with instructions for a reasoned order, without commenting on the merits to keep all contentions open.</description>
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      <description>The Tribunal remanded the case back to the Commissioner of Income Tax (Appeals) for fresh adjudication on the unexplained loans of Rs. 10,00,000, directing a proper hearing and consideration of additional evidence. The appeal was allowed for statistical purposes, with instructions for a reasoned order, without commenting on the merits to keep all contentions open.</description>
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