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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore