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2017 (3) TMI 435 - AT - Income TaxDetermination of total income - addition to ncome in hands of assessee - Held that:- As assessee was real owner of the business carried on in the name of M/s Industrial Agencies, Nagpur and Shri S.J. Baid was only nominal owner of the business. It was held that actual business was controlled by the assessee and Shri S.J. Baid was only signing the papers as per directions of the assessee. Under these circumstances the substantive addition has been rightly made in the hands of the assessee. Nothing has been brought before us to negate the well reasoned factual findings of Ld. CIT(A). Under these circumstances, we have no other option but to uphold the order of CIT(A). As a result, all the grounds are dismissed.
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