TMI Blog2020 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of CIT vs., Kabul Chawl [ 2015 (9) TMI 80 - DELHI HIGH COURT ] - HELD THAT:- We set aside the Orders of the authorities below and restore the matter in issue to the file of A.O. with a direction to pass assessment orders afresh in the light of original returns of income filed by the assessee, after duly verifying of the same from the records. The A.O. shall give reasonable, suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- on account of cash deposit. In A.Y. 2009-2010, A.O. made similar addition of ₹ 1 lakh on account of cash deposit. The A.O. passed the assessment order under section 153A read with section 143(3) of the I.T. Act, 1961. The assessee challenged both the additions before the Ld. CIT(A), but, the appeal of the assessee have been dismissed. 4. Learned Counsel for the Assessee submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the authorities below, therefore, matter could be remanded to the A.O. for verification and passing the order afresh, as per Law. 5. The Ld. D.R. also suggested that the matter may be remanded to the file of A.O. for verifying the filing of the original returns of income. 6. Considering the submissions of both the parties in the light of material on record, we set aside the Orders of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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