Addition cannot be made for mere failure of Assessee to furnish current address of depositors

Briefly stated facts are that this is the second round of litigation. In the earlier round, the assessee had challenged the addition of Rs.2,00,000/- made u/s 68 of the Act while the disallowance has been confirmed by the CIT(A). In the earlier round, this Tribunal vide its order dated 27.02.2009 in ITA No.3865/Ahd/2004 had restored the issue back to the file of the Assessing Officer for decision afresh. The Assessing Officer in pursuance of the directions of the Tribunal yet again confirmed the addition on the ground that the assessee did not furnish the current address of the depositors. The...