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2013 (7) TMI 1019 - ITAT AHMEDABADAddition under Section 68 - Held that:- We find that the confirmation filed during the appellate proceedings was not accepted by the CIT(A) for the reason that the confirmation did not contain the complete address of the party, although it contained the PAN number of the lender. We are of the view in the interest of justice one more opportunity be granted to the Assessee to furnish the necessary evidence with respect to the receipts of loans. We therefore, remit the matter to the file of Assessing Officer and direct him to verify the evidence submitted by the Assessee and thereafter decide the issue Unaccounted investment in land - Held that:- Remit the issue to the file of Assessing Officer and direct him to furnish the copy of the statement recorded of Shri Intwala and also allow the assessee an opportunity to cross-examine Mr. Intwala. The Assessing Officer shall thereafter pass the necessary orders as per law after giving an opportunity of hearing to the Assessee.
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