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2013 (8) TMI 106 - ITAT AGRAUnaccounted receipts of hiring charges - CIT(A) deleted part additions - Held that:- As decided in CIT Vs Krishnaveni Ammal (1983 (1) TMI 3 - MADRAS High Court) law of evidence mandates that if the best evidence is not placed before the court, an adverse inference can be drawn as against the person who ought to have produced it. Similar is the circumstances in the case under consideration that the assessee simply contended that the receipt belonged to his elder brother but failed to furnish the necessary evidence before the Revenue authorities and before us also. As regards merit of the case, we noticed that the A.O. made addition on the ground of amount of freight whereas the CIT(A) was of the view that only profit is to be added which is correct therefore no infirmity in the order of the CIT(A) in sustaining the addition of Rs.16,78,774/- on account of hiring charges. Unexplained cash deposits in bank - Zero house hold expenses as appearing in bank statement - CIT(A) deleted additions of Rs.11,55,000/- on the ground that he has allowed set off against the addition of Rs.16,78,774/- confirmed on account of truck hiring receipt and the amount of Rs.11,55,100/- and Rs.1,44,000/- were not separately added - Held that:- The CIT(A) in principle upheld the addition but relief was allowed by allowing benefit of its telescoping as above. No infirmity in the order of CIT(A) as against the order of Rs. 11,55,100/- and Rs.1,44,000/- as the addition of Rs.16,78,774/- has been sustained which is sufficient for set off of these two addition of Rs.11,55,100/- and Rs.1,44,000/-.
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