As per information received from ACIT (Benami Prohibition), assessee had purchased immovable property in name of another person (Bhanupratap) in cash. Assessing Officer  reopened assessment and made additions in hands of assessee treating same as unexplained investment under section 69. CIT(A) affirmed the addition. On appeal the Tribunal held that   issue of benami transaction was under adjudication before authorities under PBPT Act, 1988  which is pending for adjudication before ATPML. Accordingly the matter is restored matter back to file of Assessing Officer with direction to adjudicate case of assessee afresh, taking into cognizance of orders of authorities under PBPT Act, 1988. (AY. 2011-12)