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Revenue has raised the ground thatCIT(A) has erred in law in deleting the addition amounting to Rs. 4,44,11,358/- made by AO on account of difference in total sales made during the year and total cash deposits u/s 68 as the assessee has failed to explain the source of cash deposits in the bank account amounting to Rs. 4,45,53,931/-.The plea taken by the appellant that purchases in the individual capacity were also routed through the HUF and accepted by CIT(A) is not substantiated.

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Section 68 of the Income Tax Act, 1961- Cash Credit - Since the purchases recorded in the books of account have not been disputed by the A.O, therefore, there is no question of making such addition against the assessee and the explanation of assessee that other purchases were also routed through the account of the assessee, have not been disputed by the Revenue, therefore, no interference is called for in the matter. - ITO V/s DARSHAN LAL - [2020] 82 ITR (TRIB) 154 (ITAT-DELHI)