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    <description>Addition for alleged bogus expenditure was not finally sustained because the assessee sought an opportunity to produce the sub-contractor and supporting evidence. In the interest of justice and fair play, the Tribunal set aside the appellate order and remitted the matter to the Assessing Officer for de novo adjudication. The assessee was to produce the required evidence and ensure the attendance of the concerned person, and the Assessing Officer was directed to grant a reasonable opportunity of hearing without unnecessary adjournments.</description>
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