No discrepancy in CIT(A)’s order deleting additions by examining cash book and tallying it with sales register

INCOME TAX: Where Assessing Officer made addition observing that assessee made cash deposits of certain amount in bank account of 'V' Bank and treated same as unexplained and, on other hand, Commissioner (Appeals) examined cash book and tallied same with sales register and thereafter deleted said addition as no discrepancy was found, since factual observation of Commissioner (Appeals) could not be controverted by Revenue by any documentary evidence,

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