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ORDER Akil Kureshi, J. - These appeals are filed by assessee challenging the common judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short) dated 30.9.2013. 2. Facts being similar, we may notice those arising in Tax Appeal No.105 of 2 014. Appeal involves assessment year 2007-08. For the said assessment year, assessee filed return of income declaring total income of Rs.83.28 lakhs (rounded off). The return was taken in scrutiny. The assessing officer framed order of assessment dated 31.12.2009. In such order, he disallowed a sum of Rs.26,72,198/- being 20% of the total payment of Rs.1,33,60,988/- made by the assessee during the year under consideration otherwise than by account payee cheque in violation of provisions of section 40A(3) (a) of the Income Tax Act, 1961 (for short " the Act"). 3. The assessee carried the matter in appeal. CIT(Appeals)dismissed the assessee's appeal. CIT(Appeals) examined further facts as" urged by the assessee for which remand report was called for from the assessing officer. 4. He highlighted such facts as under:- '4.5 All this factual matrix clearly establishes that the cheques were otherwise than Account Payee Cheques. There were "&Co." cheques, and is found during the course of investigation, one of the partners of Shree Swaraj Oil Mill, JamKhambhalia in his statement on oath, has also admitted that they have encashed the entire payment received from M/s. Shree Rajmoti Industries though different Shroffs, vis. Pari Pankajkumar Jasubhai, Kishan Enterprise and others. On verification of Ch.Nos.196277, 195523, 195579, 195625, 195691, 195800 as mentioned above, there is a clear acceptance of the endorsement by the Partner/Proprietor of M/s. Shree Swaraj Oil Mill, JamKhambhalia in favour of Kishan Enterprise. Therefore, the evidences in the form of endorsement and acceptance noted down on the overleaf side of the above Ch. 196277, 195523, 195579,195625,195691,195800 category confirmed that these cheques were not A/c. Payee cheques. Further on the reverse side of Ch.Nos.196225,196370, & 192943 shows the name of Pari Pankajkumar Jasubhai, Paresh J. Thakkar (HUF) are mentioned. Thus, considering the statement…

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