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    <title>2023 (7) TMI 126 - ITAT AMRITSAR</title>
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    <description>The appeals were filed against the order of the ld. Commissioner of Income Tax (Appeals) for A.Y. 2001-02, involving additions of Rs. 26,40,100 and Rs. 5,50,000 made by the ld. AO. The Tribunal remitted all grounds of appeal back to the ld. AO for further adjudication pending the final determination by the Hon&#039;ble High Court, as the ownership of the cash seized was not yet determined. Both appeals were allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439853</link>
      <description>The appeals were filed against the order of the ld. Commissioner of Income Tax (Appeals) for A.Y. 2001-02, involving additions of Rs. 26,40,100 and Rs. 5,50,000 made by the ld. AO. The Tribunal remitted all grounds of appeal back to the ld. AO for further adjudication pending the final determination by the Hon&#039;ble High Court, as the ownership of the cash seized was not yet determined. Both appeals were allowed for statistical purposes.</description>
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