Assessment u/s 153A - no incriminating material recovered ...
Income Tax
July 26, 2019
Assessment u/s 153A - no incriminating material recovered against the Assessee during the search - addition based on statement alleging Assessee had issued cheques against bogus bills for which cash had been later paid had been recorded behind the Assessee’s back and the person making the statement was not subjected to cross-examination - CIT(A) & ITAT rightly deleted addition - no substantial question of law arises
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