(1.) THE appeal of the revenue as well as C.O. of the assessee have been filed against the order of CIT(A) -XXIV, New Delhi dated 30.05.2013 in Appeal No. 347/11 -12/120 for AY 2009 -10.
(2.) The Revenue has raised following grounds in this appeal: - -
(3.) DELETING the addition on the basis merely that payment has been made through banking channel when no other evidence has been filed to establish the genuineness of the transaction."