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2020 (1) TMI 1142 - HC - Income TaxAddition u/s 68 - HELD THAT:- No addition can be made in respect of un-signed, unstamped, Satakhat, which has not been registered and is found from CD of computer of a person who is not connected with the assessee. In view of these facts and circumstances and in law, the addition so made by the AO is without any basis, without any corroborating evidences and without allowing due opportunity of cross-examination to the assessee and is therefore, unsustainable in law. The case laws led by the learned Authorized Representative of the assessee are also supports findings of Ld.ICIT(A). In such circumstances, we do not find any infirmity in the order of CIT(A), accordingly, same is upheld. Accordingly, appeal of Revenue is therefore, dismissed
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