Addition on account of payment of undisclosed commission -...

Addition on account of payment of undisclosed commission - addition cannot be made in the hands of the assessee for the reason that, firstly, the name of the assessee is not mentioned in the seized document; secondly, there is no corroborative evidence or any statement that the payment has been received by the assessee other than cheque amount as entered in the sale agreement; and lastly, on the bare perusal of the document it cannot be inferred or concluded that seized document belongs to or has any nexus with the assessee.