2019 (9) TMI 1505 - SC - Income Tax

Addition u/s 153A - addition made by AO in the course of the scrutiny of the assessment - no fresh relating material was discovered during the search and seizure proceedings under Section 132 of the Act to justify the addition under Section 154A - AO has not made any reference whatsoever to any incriminating material found as a result of the search and the addition has been made entirely on the basis of allegation of accommodation entry - HELD THAT - Delay condoned. Leave granted.