2019 (7) TMI 1981

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....d CIT(A) for respective assessment years. Since issues are common and connected and appeals were heard together these are being consolidated and disposed of by the common order for the sake of convenience. A.Y. 2009-10 2. The assessee has raised various grounds of appeal, however I note that for A.Y. 2009-10, no addition was done by the Assessing Officer in assessment order u/s. 143(3) read ....

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....orse incriminating material found no addition is permissible. I note that addition in A.Y. 2010-11 has been done on account of cash credit u/s. 68 of Rs. 8,00,000/- and commission of Rs. 1,00,275/-. I note that while dealing with the addition the Assessing Officer has mentioned that addition u/s. 68 was done on examination of balance-sheet. Similar is the position of addition of commission income.....

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....s unexplained deposit u/s. 68 of the Act. 6. It is noted that in the assessment order the Assessing Officer has only mentioned the following :- The assessee vide letter dated 17/11/2016 vide para 3 was asked by the commission Income for providing accommodation entries through Shri Rashmikant Jhaveri's proprietary concern to M/s. Navjeevan Charitable Trust of Rs. 30.743/- should not....