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2012 (5) TMI 667 - ITAT INDOREExtract: .......In the interest of justice, we restore back this issue to the file of Assessing Officer and assessee is directed to substantiate its claim for deposit in the Bank account. We direct accordingly. 10. In the result, both the appeals are allowed in part in terms indicated hereinabove. This order has been pronounced in the open court on 7th May , 2012.
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