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2023 (2) TMI 638 - ITAT DELHIReopening of assessment u/s 147 - addition being cash deposited in the bank account; salary income and interest earned on the deposit - HELD THAT:- It is seen that before the Assessing officer there was no effective representation on behalf of the assessee. Therefore, in the interest of natural justice, we deem it proper to set aside the orders of the authorities below and restore the assessment to the file of the AO, who would verify the correctness of the claim of the assessee regarding gift received from her father and thereafter frame the assessment afresh. Grounds raised in this appeal are allowed for statistical purposes.
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