Assessee’s case was selected under CASS for limited scrutiny for reason that assessee made a large investment in property as compared to his total income.  Assessing Officer made additions with respect to said purchase on ground that assessee failed to file details regarding proof of investment and source of investment.  Assessee claimed that land was purchased by company in which assessee was director/signing authority and instead of PAN of company his PAN was wrongly mentioned.  It was noted from detailed submissions made by assessee, particularly, cash book of company, IP in which assessee was Director showing source of investment made for such purchase of land.. Held that since it was established fact that land was purchased by company merely, because assessee’s PAN number was wrongly mentioned instead of company’s PAN, purchase could not be said to be made by him when purchase had been shown in profit and loss account of company itself as well as part of closing stock of said company. Accordingly the additions made by Assessing Officer  was deleted. (AY.2014-15)