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2019 (2) TMI 174 - HC - Income TaxAddition based on documents found in search - undisclosed cash payments - Held that:- We find that the Tribunal has examined the materials on record to come to factual conclusion that there was no evidence to link the assessee with the alleged cash payments referred to in the documents seized during the search against the Dhariwal Industries. We notice that except for reference in such documents to one P.C.Jain there was no clarity about the identity of receiptant of such a money. The department could not bring on record any evidence to link the assessee with such receipt. Learned counsel for the assessee had pointed out that even in his statement said Shri Sohan Raj Mehta had not stated that such payments were made to the assessee. - Decided against revenue
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