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    <description>The SC&#039;s Tribunal condoned a 154-day delay in appeal filing, considering the assessee&#039;s age and circumstances. The case involved disputed cash deposits of Rs. 26,03,750 claimed as agricultural income. After finding insufficient initial evidence, the Tribunal remanded the matter to CIT(Appeals) for fresh verification, directing a comprehensive reassessment of the income source while ensuring the assessee&#039;s right to present evidence fairly.</description>
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