Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary
69A of the Act is deleted." As there being no change in facts and circumstance of the case, following the rule of consistency, addition sustained by the CIT(A) as made by the ld. Assessing Officer is wholly erroneous and unjustified. 7. BECAUSE the CIT(A) failed to appreciate the judgment of the Hon'ble Allahabad High Court