2015 (12) TMI 1802

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....er and for the sake of convenience disposed of by this consolidated order. 2. Since grounds taken by the revenue are common in both the appeals, for the sake of brevity, we are reproducing grounds taken by the assessee for the assessment year 2005-06. "1" On the facts and in the circumstances of the case and in law, the CIT(A) erred in deleting the addition made on protective basis in the hands of the assessee in respect of amounts deposited in the joint bank account with Ms Chandbibi Zaidi; without appreciating the fact that the assessee is a student studying outside India, with no independent source of income. 2. "On the facts and in the circumstances of the case and in law, the CIT(A) erred in deleting the addition made on protec....

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....e, were made either in the earlier years or these have been explained with the help of documentary evidence. The ld. CIT(A) called for the remand report from the AO. The ld. CIT(A) considered the remand report in the case of Ms Chandbibi Zaidi and after considering the remand report and the submissions of the assessee and the material placed by the assessee, he deleted the addition made by the AO in both years. Being aggrieved, the revenue is in appeal before the Tribunal. 5. At the time of hearing before us, Ld. AR submitted that the ld. CIT(A) had passed common order for the three assessment years i.e. AYs 2005-06 to 2007-08 and the appeal filed by the department for the assessment year 2007-08 has been decided in favour of the assessee....