(1.) THIS appeal has been preferred by the assessee under s. 260A of the IT Act, 1961 (for short, "the Act") against the order the following substantial questions of law :
(2.) IN the course of assessment, the AO made addition on the basis of alleged unaccounted sales. On appeal, the CIT(A) deleted the addition with the following observations :
(3.) WE have heard learned counsel for the appellant.