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TMI Blog2014 (3) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... as been proved in the assessment order passed by the AO – revenue has to provide all the details and material on which basis the addition have been made earlier - the AO is directed to provide the copies of all information on which basis, the AO wanted to made additions in the hands of the assessee and the matter is remitted back to the AO for fresh adjudication – Decided in favour of Assessee for statistical purposes. - I.T.A. No.3211/Mum/2012, I.T.A. No.3172/Mum/2012 - - - Dated:- 21-3-2014 - SHRI VIJAY PALO RAO AND SHRI N.K. BILLAIYA, AM Appellant by: Shri Dharmesh Shah Respondent by: Dr. P. Daniel ORDER PER N.K. BILLAIYA, AM: These cross appeals by the assessee and the Revenue are directed against the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at page-11 under the heading Issues to be decided . 5. An identical issue has been framed in the case of the impugned assessee as given at para 7.3 of the order of the Ld. CIT(A), identical findings are given by the Ld. CIT(A). The Ld. Counsel took us to the decision of the Tribunal in the case of Shri Hitesh Mehta in ITA No. 538/M/2012. The Tribunal at para-5 on page-5 of its order held as under: After considering all the relevant material, we found that the matter should go back to the file of the Assessing Officer to pass a fresh order. It is seen that for rejecting the books of account, the AO has not given any valid reasons as no specific defect has been pointed out in the books of account, therefore in our view the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooks of accounts are prepared after 20 years without any independent verification by C.A. It is the say of the Ld. DR that the AO has provided the necessary details to the assessee as and when asked for. The Ld. DR also submitted that the assessee has never pin-pointed which detail was not provided to him. 8. We have considered the rival submissions and carefully perused the orders of the lower authorities and the decisions brought to our notice which are placed in the paper book before us. We find force in the contention of the Ld. Counsel, following the judicial decisions, findings of the Tribunal in the case of Hitesh Mehta mentioned hereinabove deserves to be followed. Respectfully following the findings of the Tribunal, we set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration and the consequential income belongs to Shri Harshad S. Mehta and hence the income assessed by the AO ought to have been taxed in the hands of Shri Harshad S. Mehta and not in the hands of the appellant. 10. An identical issue was decided by the Tribunal in the case of Shri Hitesh S. Mehta vide ITA Nos. 5587 to 5589/M/2011 and 5068/M/2011. 10. The Ld. Departmental Representative fairly conceded to this. 11. We have the benefit of the order of the Tribunal in the case of Hitesh S. Mehta (supra). We find that a similar additional ground was raised which has been considered by the Tribunal at para-4 on page-4 of its order and at para-5, the Tribunal has held that this additional ground is fully academic in nature for the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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