TaxTMI 
TaxTMI 
2013 (9) TMI 756
X X X X Extracts X X X X
X X X X Extracts X X X X
.... by Hon'ble Dr. Satish Chandra, J.) The present appeal has been filed by the assessee under Section 260A of the Income-Tax Act, 1961 against the judgment and order dated 30.05.2012, passed by the Income Tax Appellate Tribunal, Allahabad whereby Miscellaneous Application No. 14 & 15/Alld./2010 were dismissed, for the assessment year 1994-95. Heard Sri Ritwick Rai holding brief of Sri A.P. Sinha, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....160/-. So, the AO has made the additions for the balance amount. Being aggrieved, the assessee has preferred an appeal before the CIT(A) who has given a partial relief, but the Tribunal vide its order dated 17.07.2006, passed in ITA No. 232 of 2002 has remanded the matter back to the file of the AO pertaining to the balance addition of Rs.15,50,000/- with directions that - (i) in case the assesse....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t. However, the Tribunal vide its impugned order has dismissed the miscellaneous applications by observing that the Tribunal vide its order dated 17.07.2006 has primarily afforded one more opportunity to the assessee to produce the books of account, in case the assessee is failed to produce the record, then the AO was directed to make the addition as per the directions. Finally, the miscellaneous ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... before the Assessing Officer as per the direction of the Tribunal. However, the assessee is at liberty to submit supporting documents to verify his claim like another copy of audit report after obtaining from his C.A. etc. In view of above, we find no infirmity and illegality in the order passed by the Tribunal, who has restored the matter back to the Assessing Officer for the reasons mentioned ....