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2012 (11) TMI 1157 - AT - Income TaxAddition u/s 69C - Held that:- CIT(A) was of the view that the AO had established that the appellant has provided branded seeds and fertilizer to the Bataidars. In the statement recorded of Shri Raju Neware, the Baraidar has accepted that the assessee has borne agricultural expenses for branded seeds and fertilizers. Copy of statement was given to the assessee, however, the assessee did not choose to cross-examine the witness. CIT(A) was of the view that the AO was justified in making an addition u/s 69C of the Act. Thus, the CIT(A) dismissed the ground.
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