ITAT Removes Unverified Additions on Suppressed Sales; AO Relied Only on Excise Department's Unverified Evidence.

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....Addition of suppressed sale - addition using the material collected by the Excise Department including the statements of relevant witnesses recorded during the search - There is no independent material brought on record by the AO other than those which were already collected by the Excise department and which are yet to be verified - Additions were rightly deleted by the ITAT.....