Unsecured Loan Addition Dispute u/s 68: Conflicting Evidence Between AO and CIT(A) Requires Further Examination.

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....Addition made towards unsecured loan u/s 68 - divergent facts - AO stated that the assessee did not file any evidence, whereas the CIT(A) stated that the assessee has filed confirmation from the party - the issue needs to be re-examined by the AO....