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TMI Blog2015 (11) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee against the order of the ld. CIT(A)-II, Jaipur dated 13-03-2013 for the assessment year 2009-10 raising therein grounds as under:- ''1. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in not making available the evidences which have been used against the assessee. The action of the ld. CIT(A) is illegal, unjustif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be granted by holding the above purchases as genuine. 3. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in rejecting the books of account of the assessee by invoking the provisions of Section 145(3) and thereafter making a trading addition of Rs. 79,16,638/-. The action of the ld. CIT(A) is illegal, unjustified, arb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard the rival contentions and perused the materials available on record. In similar cases, ITAT Jaipur Bench has set aside the issue raised in such appeals, to the file of the AO to decide the same afresh after the judgement of Hon'ble Rajasthan High Court in the case of Anuj Kumar Varshney & others (supra) is delivered, following our earlier orders on the same lines, this appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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