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    <description>Assessee&#039;s appeal against reassessment and additions for unexplained cash deposits and interest proceeds was restored to the file of the Assessing Officer and the matter remitted for fresh adjudication on facts and law; the assessee is granted one final opportunity to substantiate his case and must present submissions on the appointed date without seeking adjournment, failing which the Assessing Officer may pass an appropriate order. This directs reconsideration of the reassessment and associated additions subject to the procedural condition imposed.</description>
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