Section 153A Assessment Invalid: Reliance on Loose Papers Without Corroborative Evidence Unjustified for Undisclosed Cash Receipts.

Undisclosed cash receipt - validity of the assessment u/s.153A - the reliance placed by the Assessing Officer on the loose papers is not justified at all. - the question of making any addition is not justified in the absence of other corroborative evidence to that effect - AT .....

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