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2004 (8) TMI 26 - PUNJAB AND HARYANA HIGH COURTAdditions of Rs. 22,01,500 on account of unexplained cash credits and Rs. 94,602 on account of interest claimed thereon - appellate authorities could have themselves verified the material placed before them with the records of the creditors. This has not been done. Accordingly, we are satisfied that the appellate authorities have not dealt with the matter properly. - we set aside the findings of the Assessing Officer and the two appellate authorities on this issue and restore the matter back to the file of the Assessing Officer for fresh adjudication
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