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2019 (2) TMI 1195 - ITAT DELHIAddition u/s 68 - HELD THAT:- We are of the view that the matter requires re-consideration at the level of the A.O. Since this amount of ₹ 2,04,329/- is opening balance, therefore, the A.O. should re-decide this issue by verifying the facts of the case. We, accordingly, set aside the Orders of the authorities below and restore this ground to the file of A.O. with a direction to re-decide the issue as per Law, by giving reasonable, sufficient opportunity of being heard to the assessee. - Assessee allowed partly for statistical purposes.
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