Assessing Officer on basis of certain loose papers found during survey observed details of unexplained cash expenses of Rs. 4.04 crores claimed by assessee. Based on dates mentioned, he worked out total expenses pertaining to year under consideration at Rs. 13.26 lakhs and made addition on account of same However, Commissioner (Appeals) observed that actual total expenses on payments side as per loose papers seized during survey came only to Rs. 1.54 crores as against Rs. 4.04 crores and Assessing Officer had himself added an amount of Rs. 2.50 crores on total of payments side so as to make total at Rs. 4.04 crores. Secondly, Commissioner (Appeals) also gave credit to assessee of unaccounted receipts of Rs. 50.71 lakhs from total unaccounted payments/expenses of Rs. 1.54 crores. Accordingly, he directed Assessing Officer to compute addition on account of unexplained expenses and unexplained receipt pertaining to year under consideration on pro rata basis as against Rs. 13.26 lakhs added by Assessing Officer. Tribunal held that since Commissioner (Appeals) had given a detailed basis of partially allowing appeal of assessee, and, revenue had not pointed out to any specific infirmity/factual inaccuracy in said observations made by him, there was no infirmity in order of Commissioner (Appeals). (AY. 2014-15, 2015-16)