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    <title>2025 (5) TMI 2304 - ITAT AHMEDABAD</title>
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    <description>Cash deposits treated as unexplained income were remanded for fresh examination because the assessee had not produced supporting material before the Assessing Officer or the first appellate authority. The Tribunal noted that an adjournment application was filed and that no prejudice would be caused to the Revenue if the Assessing Officer re-examined the details and explanation afresh. The matter was sent back for decision in accordance with law, with a direction to the assessee to cooperate with the proceedings.</description>
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      <description>Cash deposits treated as unexplained income were remanded for fresh examination because the assessee had not produced supporting material before the Assessing Officer or the first appellate authority. The Tribunal noted that an adjournment application was filed and that no prejudice would be caused to the Revenue if the Assessing Officer re-examined the details and explanation afresh. The matter was sent back for decision in accordance with law, with a direction to the assessee to cooperate with the proceedings.</description>
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