TMI Blog2014 (6) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of plots that were purchased from other parties because there was no evidence for payment of on money. We find force in the submission of ld. A.R. that the examination of Mr. Intwala has no bearing on the Departmental appeal as its appeal was an independent appeal and was not directly connected with ground raised by Assessee in its appeal. We are therefore of the view that the appeal of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee preferred appeal before Hon ble Tribunal. It was submitted that the addition of ₹ 25,52,780/- made by A.O on the basis of statement of Shri Indra vadan Intwala and which was sustained by CIT(A) was set aside to the file of A.O by Hon ble ITAT and A.O was directed to supply copy of statement and opportunity to Assessee to cross examine Shri Indravadan Intwala. The ld. A.R. pointed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prayer of ld. A.R. 4. We have heard the rival submissions and perused the material on record. On perusing the order of A.O and CIT(A), it is seen that Assessee had purchased 6 plots of which 2 plots were from Mr. Intwala and 4 plots were from other parties. A.O had made the addition in respect of all the 6 plots based on the statement of Mr. Intwala. CIT(A) has granted relief in respect of pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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