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2014 (3) TMI 72 - AT - Income TaxDeletion made u/s 69C of the Act – Unexplained expenditure – Held that:- The case of the assessee all through was that neither the Investigating Wing nor the AO called for certain details as to the mode of operation carried on by travel agents but as a matter of abundant precaution it has filed all the details before the CIT(A) and based on the circumstance the learned CIT(A) thought it fit to admit the same after obtaining a remand report - admission of additional evidence cannot be stated to be in violation of Rule 46A of the I.T. Rules - the assessee has explained the consistent method followed by him, in the absence of pointing out any specific instance of cash payment without availability of cash on the stipulate date - the addition made by the AO under section 69C has no legs to stand – there was no infirmity in the order passed by the CIT(A) – Decided against Revenue.
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