Bench: SHRI WASEEM AHMED (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

house from the impugned partnership firm. However, the Assessing Officer was not satisfied with the contention of the assessee and therefore, he made the addition to the total income of the assessee. 4. Aggrieved assessee preferred an appeal to the Ld. CIT(A). The assessee before the Ld. CIT(A) submitted that there was no material available with the Assessing