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2014 (1) TMI 185 - AT - Income TaxUnexplained deposits u/s 69A - Held that:- when the assessee claims that he has withdrawn the amount on earlier occasion and the same was kept with him for some time and later it was deposited into the bank account, it is the duty of the assessee to establish the same - The assessee has failed to establish nexus between the earlier withdrawal from the bank account and deposited the same into the account - The issue was restored for fresh adjudication.
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