Court Reopens Tax Case to Investigate Unexplained Deposits from Business Sale and Debtors; Exemption Status Questioned.

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....Reopening of assessment - unexplained cash deposits - claimed that deposit made after closure of business, from the sale of small grocery shop and also from sundry debtors, besides capital from the closed business - the issues, as to whether the income is exempt from tax and as to whether he had earned it in one assessment year, have to be gone into - remanded for this purpose only....