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    <title>2023 (3) TMI 347 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s findings, dismissing the Department&#039;s appeal challenging the deletion of the addition on unexplained cash deposits. The Tribunal found the explanations provided by the assessee to be plausible and well-supported by evidence, noting that the Department failed to successfully challenge the CIT(A)&#039;s detailed and well-reasoned order. The appeal was deemed without merit, and the order was pronounced on 07.02.2023.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s findings, dismissing the Department&#039;s appeal challenging the deletion of the addition on unexplained cash deposits. The Tribunal found the explanations provided by the assessee to be plausible and well-supported by evidence, noting that the Department failed to successfully challenge the CIT(A)&#039;s detailed and well-reasoned order. The appeal was deemed without merit, and the order was pronounced on 07.02.2023.</description>
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