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2015 (6) TMI 1185 - AT - Income TaxAddition made on protective basis - amount deposited in the joint bank account with Ms. Chandbibi Zaidi - assessee is a student, studying outside India, with no independent source of income - Unexplained credits - Unexplained investment - Addition u/s 69B - search and seizure action u/s 132 (1) - HELD THAT:- We find that the facts and the issue is identical to the case of Ravish P. Zaidi [2015 (6) TMI 1184 - ITAT MUMBAI]] wherein, while coming to a particular conclusion, CIT (A) considered the remand report from the Assessing Officer who himself, on verification of accounts from the bank and other material found that no addition is warranted. In view of this factual position, CIT (A) deleted the addition and the Bench affirmed his stand. Thus, being on identical fact, find no merit in the appeal of the Revenue, consequently, dismissed
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