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    <title>2023 (6) TMI 223 - ITAT AHMEDABAD</title>
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    <description>The appeal filed by the Assessee against the order of the CIT(A)-6, Ahmedabad for the Assessment Year 2013-14 was partially allowed by the Tribunal. The Tribunal dismissed the ground challenging the absence of a notice under Section 143(2) but allowed the Assessee&#039;s challenge regarding the addition of cash amount of Rs.6,00,000, as the Assessee demonstrated the cash was duly recorded and provided sufficient evidence to prove the genuineness of the transactions. Consequently, the additions made by the Assessing Officer were deemed unjustifiable. The decision was pronounced on 2nd June 2023.</description>
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      <title>2023 (6) TMI 223 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=438649</link>
      <description>The appeal filed by the Assessee against the order of the CIT(A)-6, Ahmedabad for the Assessment Year 2013-14 was partially allowed by the Tribunal. The Tribunal dismissed the ground challenging the absence of a notice under Section 143(2) but allowed the Assessee&#039;s challenge regarding the addition of cash amount of Rs.6,00,000, as the Assessee demonstrated the cash was duly recorded and provided sufficient evidence to prove the genuineness of the transactions. Consequently, the additions made by the Assessing Officer were deemed unjustifiable. The decision was pronounced on 2nd June 2023.</description>
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