Section 250 of the Income Tax Act, 1961 – Appeal – Commissioner (A)– Entire addition made under section 68 in respect of unsecured loans was upheld by CIT(A) simply on the basis of the observation in the AOs remand report that only three of the fifteen parties complied with the notices issued under section 133(6) and upheld the addition under section 41(1) without admitting the additional evidences which were sought to be adduced by the assessee to substantiate its case that the outstanding liability pertained to the amount payable to the company for purchase of land. Both issues were not examined in prior perspective by the CIT(A) and therefore,  the issues are restored to the AO with the direction to re-examine the same and pass the assessment order in accordance with law after giving due opportunity to the assessee to present its case – Eva Developers P. Ltd. Vs. Income tax Officer [2020] 203 TTJ (Delhi) 355