2013 (7) TMI 1219

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....ncome Tax<br>Shri N.R.S. Ganesan, JM And Shri B.R. Baskaran, AM For the Assessee : Shri Mathew Joseph. For the Revenue : Shri M Anul Kumar, CIT-DR. ORDER PER N R S GANESAN, JM: All these appeals of three independent assessees are directed against the respective orders of the CIT(A). Since common issue arises; in all these appeals, we heard these appeals together and disposing of the....

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.... N Radhakrishnan and Smt Remani Radhakrishnan. Since the assessment was framed as a consequence of search conducted at the residential premises of Dr V N Radhakrishnand and Smt Remani Radhakrishnan; all these appeals may also be remanded back to the file of the AO for reconsideration. 3.1 On the contrary, Mr Anil Kumar, the ld DR has submitted that the AO has given number of opportunities; howe....

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.... Tribunal found that the AO has given only 2 hearings for producing the documents. The Tribunal further found that the assessee was not given any fair opportunity; therefore, the issue was restored to the file of the AO. Since the addition made in the present appeal is connected with the assessment of V N Radhakrishnan, this Tribunal is of the considered opinion that all these three appeals are to....