2011 (2) TMI 686

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rd to the nature of arguments raised by the learned counsel for the appellant and the order we propose to pass, it is not necessary to take into consideration the facts of the case in detail. The issue pertains to the addition made under section 68 of the Income-tax Act, 1961. There were certain deposits made in cash in the bank account from time to time. According to the Assessing Officer, the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the departmental representative sought an adjournment stating that he intended to file a paper book. Acceding to his request, the case was again adjourned to May 5, 2010. It is pointed out by Mr. Kapoor, learned counsel for the appellant, that paper book was not filed, which could have contained the material/document on the consideration whereof the Commissioner of Income-tax (Appeals) had delet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he papers on record.   4. After hearing the learned counsel for the parties, we find substance in the aforesaid submissions. In these circumstances, without commenting upon the merits of the order passed by the Tribunal, we set aside the said order on the aforesaid ground giving liberty to the assessee to file the paper book containing the documents on which the appellant wants to rely in su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X