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<h1>SC condoned delay, granted leave, and tagged the matter with Civil Appeal No. 14702 of 2015.</h1> <h3>PR. COMMISSIONER OF INCOME TAX, AGRA Versus DEVI DASS GARG</h3> SC condoned delay, granted leave, and tagged the matter with Civil Appeal No. 14702 of 2015. - PR. COMMISSIONER OF INCOME TAX, AGRA Versus DEVI DASS GARG ... 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. The Supreme Court of India condoned delay, granted leave, and tagged the matter with Civil Appeal No. 14702 of 2015.