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2013 (5) TMI 104 - ITAT AHMEDABADAddition in income – unexplained income - investment in land - entire payment for purchase of land in cash - Held that - It is a fact that during the course of assessment the assessee was asked to furnish name, address, PAN number along with identity proof and confirmation to whom the payments have been made but there was no compliance by the assessee. There is nothing on record to demonstrate that the aforesaid details were produced even before CIT(A). - we are therefore of the view that to meet the ends of justice the matter be sent back to the file of the A.O. with a direction to him to decide the matter afresh.
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