Commissioner of Income Tax (Appeals) Finds Addition Unjustified Due to Lack of Evidence for Cash Sales Reported by Assessee.

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....Undisclosed sales - unexplained cash sales - it is the AO, who was required to establish whether those were the cash sales as claimed by him and not the fictitious sales as claimed by the assessee. In absence of any such evidence of the cash sales, the addition confirmed by the Ld. CIT(A) is not justified - AT....