During such proceedings the AO found that there was introduction of amount in capital account and loan from brother. In the course of original assessment proceedings the AO accepted the explanation of the assessee and not made any addition. CIT revised the order and directed the AO to make further enquiries. Tribunal set aside the order of the CIT. On appeal by the revenue the Court affirmed the order of the Tribunal by making observation that as regards introduction of capital, assessee had pointed out that he was an NRI for over two years and he had made foreign remittances over a period of time. As regards unsecured loan received from his brother, assessee pointed out that his brother was running a successful business and he was man of standing and means.  (BP.1-4-1996  to 25-7-2002)