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2013 (7) TMI 846 - ITAT DELHIDisallowance of commission paid - CIT(A) confirmed additions - Held that:- CIT(A) has not followed the principles of natural justice because he has not provided due opportunity of cross- examination of witnesses and other material collected by DIT(Inv), Kolkata. Also the replies, evidence in the form of affidavit, confirmation and reconfirmation submitted by the assessee has also not been confronted to the AO while taking the same into consideration by the CIT(A). Accordingly, the impugned order is not sustainable and restored back to file of AO to readjudicate the issue. In favour of assessee for statistical purposes.
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