Re-evaluation Ordered for Fuel Charges Claim After AO and CIT(A) Overlooked Cheque Transactions' Genuineness.

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....Fuel charges expenditure - entry was passed on one day and assessee has issued different cheques, which seems to have been encashed on a single day in cash - Since AO did not enquire, nor CIT(A) considered it necessary to examine the genuineness of transactions, the claim of fuel charges should be enquired afresh - no disallowance - AT....