Bench: Him Though Specific Request Was Made To Admit The Same. Ground No. 2 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed Theaddition Of Rs. 67,530/- Made By The Assessing Officer U/S 40A(3) Of The Income Tax Act. (Ii) Because The Ld. Cit(A) Has Legally Erred In Rejecting The Appellant'Sspecificsubmissionand The Unavoidable Circumstances Under Which The Payment Wasmade. Ground No. 3 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed An Addition Of Rs. 1,11,038/- Made By The Assessing Officer By Disallowing The Claim Of Interest Paid Holding The Same To Be Not Allowable U/S 57(Iii) Of The Income Tax Act.”

establish and the creditor has confirmed the loan, addition was not justify. Reliance is placed on following cases: DCIT V/s Rohini Builders 256 ITR 360 (Gujrat) CIT V/s HeeralalChaganlal 257 ITR 281 (Rajasthan) NemichandKothar V/s CIT 264 ITR 254 (Gawhati)" 6. The Ld. DR placed reliance on the impugned order. 7. Heard. It is undisputed fact that the assessee