2014 (4) TMI 1116

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....Shri Maunla Pratap O R D E R Per N.K.BILLAIYA,AM This appeal by the assessee is preferred against the order of ld. CIT(A)-37, Mumbai dated 21.7.2010 pertaining to assessment year 2003-04. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the addition made by AO amounting to Rs. 4,94,010/-. In this case, assessment u/s 143(3) r.w. secti....

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....al the Tribunal has restored the issue back to the file of the AO to re-do the same after considering the relevant material on record as well as the contention of the assessee. It is the say of the ld. counsel that on identical facts, the similar view should be taken. The dl. DR could not bring any distinguishing facts on record. 4. We have carefully perused the orders of lower authorities and ....