Tribunal held that in the remand report, the AO had categorically stated  that he was not satisfied as the authenticity of cheques and also sources of credits in the bank was not verifiable The Tribunal also observed that in the back drop of the assessee being non co-operative through out assessment proceedings as the assessee neither filed return of income in pursuant to notice u/s 153A nor participated in the assessment proceedings u/s 153A. Further, it observed that CIT(A) had accepted the contentions of the assessee without satisfying the adverse comments by the AO which were valid observations of the AO. Accordingly the Tribunal held that the order of CIT(A) could not be sustained in the eyes of law and was set aside and matter was once again restored back to the file of learned CIT(A) for fresh adjudication on merits in accordance with law. (AY. 2002-03, 2004-05 to  2006-07)