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    <description>The appeals were filed belatedly due to the COVID-19 pandemic, and the tribunal condoned the delay, admitting the appeals for adjudication. The tribunal directed the Ld. CIT(A) to reconsider the addition under Section 2(22)(e) and unexplained income issues, emphasizing the need for thorough verification and consideration of additional evidence. Both appeals for A.Y. 2010-11 and 2014-15 were allowed for statistical purposes, highlighting the importance of a fair inquiry in complex tax matters.</description>
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