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Bench: Sri Manomohan Das & Sri Rakesh Mishra
TDS deducted of Rs. 17,000/- and had also deposited cash to the tune of Rs. 2,28,95,200/- & Rs. 14,50,000/- totalling to Rs. 2,43,45,200/- during the year under consideration. The assessee also had high value banking transactions amounting to Rs. 47,29,500/- as per the details at page 2 of the assessment