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2016 (7) TMI 640 - AT - Income TaxAddition under section 69C - addition on the basis of the report provided by the State Sales Department and the statements of the parties, as recorded by the Sales Tax Department - Held that:- As find from the record that though the assessee has provided documentary evidences but these documents have not been considered by the authorities below and they made the addition only on the basis of third person evidence without giving any opportunity to the assessee. Therefore, as felt that if the assessee be given opportunity before the AO to substantiate its case, it will meet the ends of justice and no prejudice would be caused to the revenue. - Decided in favour of assessee for statistical purposes.
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