Section 153A Invocation Lacks Legal Basis; Section 68 Addition Unjustified Due to Absence of Incriminating Material Found in Search.

Assessment u/s 153A - addition u/s 68 - s there were no incriminating material found in search for assessment year under appeal - Invocation of section 153A by the A.O. for assessment year under appeal was without any legal basis - AT .....

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