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2011 (8) TMI 682 - AT - Income TaxAssessment of income u/s 44AD - unexplained cash deposit - Additional Evidences - Rule 46A : No evidence can be furnished unless conditions enumerated in clause A to D of sub-rule (1) are available - Held That:- Sufficient opportunities were not granted to the assessee by the Assessing Officer. He has completed the inquiry for the purpose of the assessment order within just two months. Therefore, we deem it appropriate to set aside both the impugned orders and remit all the issues to the file of the Assessing Officer for readjudication.
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