Doc seized during search not to be relied upon by AO to make additions when doc was undated and unsigned
IT : Where Assessing Officer made addition to assessee's income on basis of a document seized in course of search, in view of fact that document seized was both undated and unsigned and even taken at face value did not lead to further enquiry on behalf of Assessing Officer, impugned order of Tribunal deleting addition was to be confirmed
IT : Where Assessing Officer in course of block assessment proceedings made addition in respect of unexplained INVESTMENT
relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted
relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deletedRegards
Prarthana Jalan
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