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2022 (9) TMI 1309 - AT - Income TaxUnexplained cash credit u/s 68 - HELD THAT:- The identical issue was raised in the own case of the assessee where the ITAT was pleased to delete the addition made by the authorities below. Revenue has not placed any material on record to point out any distinguishing feature in the facts of the case for the year under consideration and that of earlier year nor has placed any contrary binding decision in its support. The doctrines of judicial precedent have been evolved to ensure stability, consistency and conformity in law otherwise a judge could take any view in the interpretation of law resulting in chaos. In view of the above, we set aside the finding of the CIT-A and direct the AO to delete the addition made by him. Thus the ground of appeal raised by the assessee on merit is allowed.
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