CIT(A) Deletes Bank Account Credit Addition, Urged to Apply Same Logic for Investment Addition Deletion in Share Trading Case.

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....Addition on account of credits in bank account - CIT(A) himself has considered the fact that the wife of the assessee has profit on share trading and accordingly deleted the addition, therefore, the initial burden had been discharged by the assessee. CIT(A) should also have deleted the addition on account of investment....