Court Rules Section 153A Assessment Invalid if Based on Non-Incriminating Statements u/s 132(4.

Assessment u/s 153A - Addition u/s 68 - since we have already held that statements recorded u/s 132(4) are not incriminating in nature, therefore, the addition made by the AO being not based on any incriminating material, the addition cannot be sustained in the orders passed u/s 153A/143(3) of the Act. - AT .....

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