Appeals stand allowed
Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr
132 or requisition made under section 132A. Respectfully following the same, we delete the impugned addition as made by Ld. AO and also the enhancement as made by Ld. CIT(A). The appeal succeeds on this foremost legal ground alone. 5. It is admitted position that the nature of additions in AYs 2004-05 to 2006-07 are quite similar