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2013 (6) TMI 407 - ITAT DELHIAdditions on account of cash deposited in bank by the assessee - income shown in the return of income consisted of salary only - case was selected for scrutiny under CASS - Held that:- Assessee has filed additional evidence for admission in the form of two affidavits from the uncles of wife of assessee certifying therein, that they had gifted an amount of Rs.3,00,000/- each in cash to the wife of assessee on the 10th marriage anniversary. From the order of AO and CIT (A), assessee had not taken this plea before them as per assessee neither AO nor CIT (A) asked about it during proceedings before them and assessee being under stress of selling house at a loss and due to loss of job may not have explained these sources. Due to circumstances the assessee can be said to be really under stress and in view of the special circumstances, the additional evidence admitted and in view of additional evidence, remit the file to the office of AO for readjudication - appeal filed by assessee allowed for statistical purposes.
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