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2020 (10) TMI 361 - AT - Income TaxCash payment for purchase of shop - material retrieved from the hard disk found at the time of search in the case of AEZ group - HELD THAT:- No distinguishing feature in the facts of the present case and that of Subhash Khattar/Deepak Gupta [2017 (7) TMI 1091 - DELHI HIGH COURT] has been pointed out by the Revenue. Further it has also not brought on record any material to show that the decisions of the co-ordinate bench of the Tribunal in the case of Subhash Khattar/Deepak Gupta [2017 (7) TMI 1091 - DELHI HIGH COURT] has been set-aside/stayed or over ruled by higher judicial forum. We therefore following the order of the co-ordinate bench in the case of Deepak Gupta [2019 (1) TMI 1812 - ITAT DELHI]and for similar reasons hold that the Revenue was not justified in making the addition. - Appeal of assessee is allowed.
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