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2021 (10) TMI 871 - AT - Income TaxAddition u/s. 68 - cash deposits in saving bank account in the name of the assessee - HELD THAT:- One opportunity should be granted to the assessee to prove the source of cash deposits. For this purpose, the issue on merits is restored to the files of the A.O. The assessee is directed to cooperate with the Assessing Officer. The assessee shall place necessary documentary evidences to prove the source of cash deposits - A.O. is directed to afford a reasonable opportunity of hearing to the assessee.
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