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<h1>Assessment under section 153A alleging accommodation entries and unaccounted money dismissed; reliance on third-party statements deemed insufficient</h1> Assessment under section 153A concerned allegations of generation of unaccounted money and transfer as share capital alleged to be accommodation entries; ... Assessment u/s 153A - allegation of generation of unaccounted money and also transfer of such money in exchange of share capital - proving any accommodation entry - reliance on third party statement - CIT(A) and ITAT deleted the additions - HELD THAT:- No reason to interfere with the impugned order. The special leave petition is, accordingly, dismissed. The Supreme Court dismissed the special leave petition, stating no reason to interfere with the impugned order. The delay was condoned, and any pending applications were disposed of.
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