Tribunal held that there was no detailed finding given by the Commissioner (Appeals) as regards how the concealment of particulars of income relating to the confirmation in respect of unsecured loan or receipt of cash and insurance commission fell within the purview of section 271(1)(c) . Merely holding that confirmation in respect of unsecured loan, receipt of cash and insurance commission clearly fell within the ambit of concealment was not sufficient. The Commissioner (Appeals) had not considered the submissions of the assessee during the appellate proceedings. Therefore, this issue of unsecured loan, receipt of cash and insurance commission was set aside to the Commissioner (Appeals) for decision by a reasoned order.( AY.2010-11, 2011-12)