Allowing the appeal of the assessee the Court held that, the Assessing Officer while rejecting the assessee’s contention has not disbelieved any of these documents. The payments effected in cash were sought to be substantiated by the assessee by producing vouchers. If the Assessing Officer was of the view that the vouchers are fabricated documents, then all of such employees should have been examined and statements should have been recorded and if the same was done, the assessee is entitled to an opportunity of cross examination. This having not been done, the assessment order is flawed on this aspect . Court also observed that the Assessing Officer should not have used the expression “modus operandi” to mean that the assessee had adopted dubious tactics to inflate its expenditure. Finding of the Appellate Tribunal is reversed . ( TAC Nos .467 /470 of 2019 dt .4 -9 -2020 ) ( AY. 2013 -14 , 2014 -15)