In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted
Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory
section 68 and in view of the same, both the additions so made by the AO are hereby directed to be deleted. 8.14 In the result, the ground no. 3 of the assessee’s appeal is allowed and ground no. 1 of the Revenue’s appeal is dismissed. 9. In Ground No. 4, the assessee had challenged the sustenance