The Assessing Officerr made addition of advance receiced as income of the assessee as the utilisaltion of advance was not furmished. The addition was delted by the CIT (A) and appellate Tribunal . On appeal by the revenue the Court held that the assessee successfully by with-holding the information which was in his possession, avoided the scrutiny. The agreement of authorisation was not produced during the assessment proceedings or in the appellate proceedings thereby avoiding further investigation, the same has now been produced before this Court in such circumstances, the deletion of addition of 74,46,75,000/-cannot be sustained. However, as now the agreement has been produced, the matter is remitted back to the assessing officer to decide the issue afresh after providing opportunity to the assessee. It is clarified that anything recorded herein above shall not be construed by the assessing officer as expression on merits of the issue while deciding the remand. (AY. 2009-10)