2011 (2) TMI 1463

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....d certain money. On the basis of information contained in the said pen drive, addition was made in the income of the assessee under Section 69 of the Income Tax Act. CIT(A) set aside the order of the Assessing Officer and deleted the addition on the ground that reliance cannot be placed on pen drive. More so, that Mr. Chetan Gupta, had denied payment to assessee in his statement recorded under Sec....