2015 (10) TMI 1432

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..... the fact that the Assessee is handicapped insofar as the books of accounts and the connected documents are seized by the Revenue Department, in the interest of justice all the issues in this appeal are restored to the file of the AO for re-adjudication after granting the Assessee an adequate opportunity to substantiate its claims. - Decided partly in favour of assessee for statistical purposes - .....

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..... and give all the explanation properly. It was also submitted that the books of accounts and vouchers of the Assessee HUF have been seized by the Department u/s 131(3) and they are still with the Department. It was the submission that the Assessee may be granted one more opportunity to explain all the details before the AO. It was an undertaking given by the Assessee that he would personally appear .....

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