Allowing the appeal of the assessee the Court held that; the Tribunal in its order had failed to consider the contentions raised in respect of the deposit of Rs.4,92,900 to the effect that the reasoning in the form of additional ground should not have been made on the basis without asking and raising a specific query and that the additions made included small deposits and that the additions should have been partial, and examine the matter in the light of the pleas that arose for consideration. Accordingly the matter was to be re-examined by the Tribunal in respect of the deposit of Rs.4,92,900. Matter remanded. (AY. 2010-11)