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2020 (2) TMI 790 - AT - Income TaxValidity of making a reference to the DVO u/s 142A - unexplained expenditure u/s 69C - Non rejection of books of accounts - HELD THAT:- Reference to DVO in the present case is invalid because as held by the Hon’ble Supreme Court in the case of Sargam Cinemas Vs. CIT 2009 (10) TMI 569 - SC ORDER rejection of books of accounts is a pre-condition for making a reference to DVO and there was admittedly no such rejection of books of accounts. It is clear from the aforesaid exposition of law on the issue that the reference to DVO in the present case is illegal and any addition made on the basis of such report cannot be sustained. Unvouched expenditure - HELD THAT:- contentions are general in nature and are without any particular reference and therefore, are not acceptable. Considering the facts and circumstances of the case we are of the view the addition sustained by the CIT(A) deserves to be upheld. - Decided against assessee.
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