2013 (10) TMI 1066

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....S. T. M. Pavalan, JM:- These two appeals filed by the assessee are directed against the order of the Ld.CIT(A)-IV, Mumbai dated 13.10.2008 & 01.10.2008 respectively for the assessment years 2004-05 & 2005-06. Both the appeals are disposed off by this common order. 2. Grounds No. 1, 2 & 3 in both the appeals are not pressed and hence the same do not require adjudication. 3. Ground no. 3 in....

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....iew of the said direction may have direct impact on the issue of the impugned liability, we set aside this issue also to the files of the Ld.CIT(A) to adjudicate afresh along with the adjudication of the respective ground pertaining to the rejection/reliability of the books of accounts." In view of the fact that the present assessee is also linked to the group assessee connected with the simila....