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2015 (8) TMI 972 - AT - Income TaxAddition made u/s 69C - addition under head of property purchase on the sale consideration in cash from her husband in proper state of mind without any coercion, in ignoring the facts that the AO has given sufficient opportunity to explain - CIT(A) deleting an addition - Held that:- In the present case, it is noticed that the transaction on the basis of which the addition was made by the AO was declared as Null & Void by the Ld. Sub-Judge, Ghaziabad vide his order dated 16.10.2010. Thereafter, the assessee and her husband moved an application dated 22.10.2010 before the Ld. Sub Registrar, Ghaziabad that the Sale Deed in question may be cancelled with immediate effect as per the order of Ld. Sub-Judge, Ghaziabad. Since the order of the Ld. Sub-Judge, Ghaziabad was delivered after the order of the A.O., the assessee moved an application for admitting the additional evidences under Rule 46A of the I.T.Rules. In the present case, it is noticed that the Ld. CIT(A) received a remand report from the AO vide his letter no. 431 dated 12.01.2011 which is apparent from the Page no. 1 of the impugned order. Thus, it is clear that the vary basis for making the addition i.e. the Sale Deed was declared as Null & Void and there was no evidence available on the record to substantiate that the cash transaction had ever passed hands, therefore, the impugned addition made by the A.O. was rightly deleted by the Ld. CIT(A). We do not see any infirmity in the order of Ld. CIT(A) on this issue. - Decided against revenue.
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