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2021 (7) TMI 590 - HC - Income TaxAssessment u/s 153C - search action u/s 132 - addition made on estimated receipts from the customers for getting vehicle registered - HELD THAT:- In assessee's case survey was conducted.No incriminating document was found in this assessee's case for the relevant assessment years. No evidence was collected from any customer which can be a direct and best evidence in this regard.Books of accounts of assessee have not been either rejected or found defective. No evidence was found releable with assessee's case directly from the assessee or on the basis of which any estimation u/s 153C can be done. In this back drop, both CIT(A) and ITAT deleted the additions made by the Assessing Officer for the assessment years 2003-2004, 2004-2005, 2005-2006, 2006-2007 and 2007-2008.
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