TMI Blog2005 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... these issues. It is true that in set aside issues, this Bench usually does not decide the issue, as from mere set aside, no party can be stated to be aggrieved. But, in the instant case, it is brought to our notice that the AO has already passed the set aside assessment and has repeated almost same addition on the basis of same reasoning in that eventuality. The learned Authorised Representative, Shri N.R. Mertia, has relied on the decision of this Bench which has held that in such eventualities, the Tribunal can decide the issue to avoid multiplicity of litigation. 4. After giving due thought to above, I accept the prayer of the learned Authorised Representative. In case the assessee is left high and dry by directing him to file another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook, wherein excess stock of only Rs. 28,805 has been stated to be unexplained and has submitted unequivocally that the addition of the above amount can only be sustained. The learned Authorised Representative has also submitted that actual purchases up to the date of survey amounted to Rs. 3,87,123 instead of Rs. 3,09,695 because goods worth Rs. 75,815.50 were received on 19th Sept., 1996, whereas during survey conducted on 25th Sept., 1996, the books of account were found written upto 18th Sept., 1996. 7. In support of this contention he has relied on two purchase bills of M/s Jamaludin Thanthara of Bikaner with Nos. 742 and 743 dt. 15th Sept., 1996, amounting to Rs. 41,324 and Rs. 31,515 respectively, and two receipts of octroi dt. 16t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,22,167.21 5,22,167.21 8. The learned Departmental Representative has relied on the orders of the authorities below. 9. I have carefully considered the rival submissions, evidence on record, paper book of the assessee. The learned AO has mainly relied on the retracted statements of the assessee and made an addition of Rs. 1,45,232 found during the course of survey and the remaining on account of low withdrawal for household expenses. 10. The CIT(A) had however given a clear-cut direction to consider the above version of the assessee, but in the same manner, as was done while passing the impugned assessment order, the same lines. So, it would be worthwhile to decide the issue in this appeal on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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