Third member can't go beyond scope of reference; he has to consider only difference of opinion of me

IT : Where pursuant to search conducted at premises of sister concern of assessee, Assessing Officer relying upon information supplied by Director, Bureau of Investigation, made addition to assessee's income on account of suppression of sales, since seized books of account pertained to sister concern which were never confronted to assessee, impugned addition made solely on basis of unsubstantiated information deserved to be deleted