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2013 (7) TMI 191 - ITAT JODHPURAddition u/s 69C - AO referred the matter to the DVO u/s 142A - Held that:- As decided in Sargam Cinema Versus. CIT [2009 (10) TMI 569 - Supreme Court of India] asessing authority could not have referred the matter to the DVO without the books of account being rejected. Additions deleted in the present case as no books of account were rejected before referring the matter u/s 142A. In favour of assessee.
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