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2018 (5) TMI 1991 - AT - Income TaxBogus transaction relating to sale of the jewellery - addition made on account of accommodation entry - HELD THAT:- For giving independent finding of the fact whether the sale of jewellery by the assessee is a genuine transaction or not , the matter need to be restored to the file of the AO. We order accordingly and direct the Assessing Officer to decide the issue following the direction of the Tribunal given in order of the tribunal in the case of Gunvir Kumar Jain [2018 (4) TMI 398 - ITAT DELHI]. - Revenue appeal allowed for statistical purposes.
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