Mere reproduction of conclusions of investigation report in own words by AO is borrowed satisfaction

ACIT Vs M. K. Wood India Pvt. Ltd. (ITAT Delhi) In the case in hand based upon the statement of Kishori Saran Goel, recorded u/s 131 of the Act during the course of search of proceedings upon M/s. Spaze Group on 17.02.2016 the ld. AO made a conclusion that assessee had received accommodation entries. However, there is not a word in this reasons that what were the nature of accommodation entries because it is not a case of unexplained cash credits but a bogus sale. How the return filed reflected a possible escape of income. The reasons as recorded by the Ld. AO has no discussion of the material...