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2013 (8) TMI 966 - ITAT AGRABogus purchases - GP addition - Held that:- The departmental appeal has no merit on both the grounds of appeal. The AO made the addition by following the finding of fact brought out on record in preceding assessment year 2008-09. The ld. CIT(A) following the order of the Tribunal of preceding assessment year 2008-09 deleted both the additions. It, therefore, appears that both the additions now challenged before us are identical which have been considered in detail in preceding assessment year 2008-09. Therefore, the facts being same, we respectfully follow the order of the Tribunal in the case of assessee for preceding assessment year and dismiss the departmental appeal.
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