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2015 (10) TMI 1432 - AT - Income TaxAddition in the course of the assessment on the basis of the 131 statement recorded - Held that:- Assessee has specifically given an undertaking that he would appear before the AO and give all the details and explanations called for by the AO, as also taking into consideration 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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