https://www.taxtmi.com/caselaws?id=347800 Proceedings under section 153C were not shown to suffer from any jurisdictional defect, because the forwarded information and recorded procedure did not establish non-compliance with the requisite satisfaction requirement, so the assessee's challenge failed. An addition under section 68 based only on an unverified ledger page could not be sustained, because the persons named were not identified, no inquiry was made from the searched concern, no statement linked the assessee to the alleged cash payment, and the entries did not match the assessee's project; the deletion of the addition was therefore upheld. en-us Wed, 14 Jun 2017 00:00:00 +0530 Mon, 11 Sep 2017 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347800 Proceedings under section 153C were not shown to suffer from any jurisdictional defect, because the forwarded information and recorded procedure did not establish non-compliance with the requisite satisfaction requirement, so the assessee's challenge failed. An addition under section 68 based only on an unverified ledger page could not be sustained, because the persons named were not identified, no inquiry was made from the searched concern, no statement linked the assessee to the alleged cash payment, and the entries did not match the assessee's project; the deletion of the addition was therefore upheld. Case-Laws Income Tax Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347800