Addition cannot be made for mere non presence of purchaser of land before AO

Shivali Bardoliya Brief of the case In the case of ITO Vs. Sh. Mahender Singh, ITAT Delhi has held that addition cannot be made for Cash deposits in the bank account received against sale of land as undisclosed investment for mere failure of Assessee to Produce such Purchases before the Assessing Officer (AO) during the Course of Assessment. It was further held that Assessee cannot be faulted for non-appearance of Purchases despite issue of summons U/s. 133(6) by AO. Brief Facts of the Case: The revenue has questioned the Order of the Ld. CIT (Appeals) regarding the deletion of addition made b...