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2019 (5) TMI 1711 - HC - Income TaxAssumption of jurisdiction u/s 153C - Addition u/s 68 - ITAT has deleted the said addition for the simple reason that the above addition was not based on the satisfaction note prepared for the purposes of initiation of proceedings against the Assessee u/s 153C - HELD THAT:- The so-called incriminating material had to have some nexus with the addition ultimately made. That not having been established, the ITAT was justified in upholding the order of CIT (A) deleting the addition. No substantial question of law arises. The appeal is dismissed.
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