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2017 (12) TMI 1547 - AT - Income TaxRevision u/s 263 - Unexplained cash credit addition by invoking the provisions of sec. 68 - Held that:- As assessee did not get fair opportunity to present the evidences before the AO so, there was a lack of opportunity as aforesaid, therefore, it has to go back to AO. Hon'ble Supreme Court in three judges bench in the case of Tin Box, (2001 (2) TMI 13 - SUPREME Court), has held that since there was lack of opportunity to the assessee at the assessment stage itself, the assessment needs to be done afresh - Appeal of assessee is allowed for statistical purposes
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