CIT(A) Deletes Expense Disallowance Without AO Input; Matter Sent Back to AO for Further Review.

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....Disallowance of expenses - CIT(A) deleted the addition without giving an opportunity of being heard to AO - CIT (A) has himself verified the bills - he has given a general assumption that expenditure must have been incurred for such transportation - Such doubtful observation of CIT(A) was not needed - Matter restored before the AO....