No Incriminating Material Found in Search; No Basis for Additions u/s 153A and Section 68 of Income Tax Act.

Assessment u/s 153A - Addition u/s 68 - incriminating material found in search or not? - all the facts were disclosed in the ITR or books accounts maintained, prior to search - Thus, there is no recovery of any incriminating material during the course of search against the assessee so as to make any of the additions against the assessee. .....

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