ITAT deleted additions made by AO merely on ground that notice served to one creditor was returned unserved

INCOME TAX : Where AO made addition on account of a sundry creditor shown by assessee on ground that notice served to said creditor was returned unserved, since AO proceeded to make such addition without affording sufficient opportunity to assessee to clarify issue or file confirmation from said creditor and, further, when, confirmation from said creditor was produced by assessee before CIT(A), he erroneously rejected same, impugned addition made on account of sundry creditor was to be deleted

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