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TMI Blog2014 (7) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... he course of the assessment proceedings of during the course of the remand proceedings. 2. The learned Commissioner of Income-tax (Appeal) has erred in law and in facts in not determining the income based on the final books of account thereby confirming the manner of determination of income by the Assessing Officer. The Learned CIT (A) ought to have accepted book results show by the appellant. 3. The Learned Commissioner of Income-tax (Appeal) has erred in law and in facts in not appreciating that the correct quantity of purchase and sale of shares should be adopted while determining the income of the Assessing Officer. 4. The Learned Commissioner of Income-Tax (Appeals) has erred in law and in facts in upholding the working of unexplain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition of Rs. 2,52,075/- on account of profit from sunrise enterprise. 10. The Learned Commissioner of Income-tax (Appeals) has erred in law and in facts in confirming the disallowance of deduction on account of interest expenditure claimed by the appellant. 11. The Learned Commissioner of Income-tax (Appeals) has erred in law and in facts in not granting set off of addition on account of source against the application of such source based on telescoping theory. 12. The Learned Commissioner of Income-tax (Appeals) has erred in law and in facts in confirming the levy of interest u/s234A and 234B of the Act. 13. The appellant craves leave of your Honour to add to, alter, armed and/or delete all or any of the forgoing grounds of appeal." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mehta, in ITA No. 4671/M/2003 for assessment year 1992-93 vide order dated 23.02.05. by which the assessing Officer was directed to supply the material on which basis the addition were made and allowed an adequate opportunity to the assessee. This order of the tribunal was followed in case of assessee and on the basis of the order income of Mrs. Pratima H. Mehta, the matter was sent to the file of the AO to pass a fresh assessment. Attention of the bench was drawn on copies of the orders which are placed on record. Accordingly it was requested that the matter should be sent back to the file of the AO to consider the books of accounts of the assessee and the material on which basis the addition were made by the AO, should be supplied to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r defect to prove falsity of books of account as no falsity has been proved in the assessment order passed by the AO. Besides this the department has to provide all the details and material on which basis the addition have been made earlier. If such material is disputed by the assessee then in our view correctness of such material has to be examined as per provision of law. We are not conveniened with the argument of ld.DR that assessee can collect information from parties from where Assessing Officer has obtained the copies on which basis the addition have been made. Therefore, Assessing Officer is directed to provide the copies of all information on which basis, the AO wanted to made additions in the hands of the assessee. If the AO does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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