Held that Commissioner (Appeals) upheld additions without passing speaking order. The assessee had not maintained books of account of said business as income of assessee was assessed on presumptive basis and same was accepted by Assessing Officer Question of validity of reference made by Assessing Officer to DVO without rejecting assessee’s books of account and other issues raised by assessee were not adjudicated upon by Commissioner (Appeals), matter was to be remanded for fresh consideration.  (AY. 2009-10)