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TMI Blog2017 (4) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the orders passed by the AO in the hands of Shri Atul Sanghavi and Shri Dilip Shah has been revised by the Ld CIT and the additions have been made in their hands on protective basis - HELD THAT:- We are of the view that all the additions made by the AO require re-examination at the end of Ld CIT(A) in the light of subsequent developments that happened in the assessments of two brokers and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an one occasion. We also notice that the letters have been returned back by the postal department. Hence the bench has directed the revenue to serve the notice to the assessee. The Ld D.R has informed that the notices have been served upon by the assessee by way of affixture. Since the appeals have been filed way back in 2012, we proceed to dispose of the appeals ex-parte, without the presence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 153A of the Act and the additions were made in AY 2004-05 to 2009-10 in respect of purchases made through Shri Atul Sanghavi and Shri Dilip Shah. In assessment years 2008-09 to 2010-11, the purchases made from some other persons were also disallowed by the AO. 4. In the appellate proceedings, the Ld CIT(A) deleted the additions relating to the purchases made through Shri Atul Sanghavi and Shri Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h has been revised by the Ld CIT and the additions have been made in their hands on protective basis. Accordingly she submitted that the Ld CIT(A) should not have granted relief to the assessee on the basis of orders passed in the hands of the above said brokers, since the issues have not become final in their hands. In respect of additions confirmed by the Ld CIT(A), the Ld D.R submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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