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TMI Blog2014 (9) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the orders passed by CIT(A) in all the years under consideration and restore all the issues to the file of the AO with the direction to examine all the issues afresh by duly considering the information and explanations that may be furnished by the assessee and decide them in accordance with the law. The assessee is also direct to extend full co-operation to the assessing officer by furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 132 of the Act at the residential premises of the assessee and consequent thereto the present assessments were framed u/s 153A of the Act. The assessing officer completed the assessments of the years under considerations by making various types of additions. The assessee did not get favourable orders from Ld CIT(A) and hence he has preferred these appeals before us. 3. At the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afresh. 4. The Ld D.R did not object to the plea put forth by Ld A.R 5. We heard the rival contentions and perused the record. The nature of additions contested before us are given below:- Assessment year : 2004-05 Unexplained gift - ₹ 1,35,000/- Unexplained deposits made in bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s - ₹ 95,748/- Disallowance of Professional fee - ₹ 48,000/- Foreign tour expenses added u/s 69C - ₹ 2,00,000/-. Before us, the Ld A.R admitted that the assessee could not furnish necessary details to explain the sources f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the issues afresh by duly considering the information and explanations that may be furnished by the assessee and decide them in accordance with the law. The assessee is also direct to extend full co-operation to the assessing officer by furnishing the necessary details that may be called for by the AO. 7. In the result, all the appeals filed by the assessee are treated as allowed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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