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2014 (3) TMI 258 - AT - Income TaxJurisdiction of the AO – Direction to make inquiry – Held that:- The decision in ITO Vs Surjeet Singh & Sons (HUF) [2014 (2) TMI 977 - ITAT DELHI] followed - Assessee contended that the CIT(A) has, in fact, enabled the A.O. to make such inquiry as he deems fit to verify the cash statement to be produced by the assessee - The CIT(A) has deleted the addition made by the AO and it is not a case of setting aside the assessment and remitting the matter to the A.O - the directions given by the CIT(A) were not required to be given and the same are liable to be expunged – thus, the order of CIT(A) upheld to the extents it was accepted by ITAT and dismiss the appeal of the Revenue while accepting the Cross objection of the assessee and direction of Ld. CIT(A) is expunged – Decided against Revenue.
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