https://www.taxtmi.com/highlights?id=52486 Addition u/s 69B - assessment u/s 153A - search action u/s.132 and seized incriminating documents - Purchase of land - If there was some doubt, revenue ought to have recorded statement of the seller along with statement of witnesses. The Department does not have any other evidence other than the so-called banachhitti wherein appellant’s son has made an agreement to purchase land - in view of the inadequate/insufficient evidence and enquiry, we delete the addition - AT en-us Sat, 21 Mar 2020 12:18:36 +0530 Sat, 21 Mar 2020 12:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52486 Addition u/s 69B - assessment u/s 153A - search action u/s.132 and seized incriminating documents - Purchase of land - If there was some doubt, revenue ought to have recorded statement of the seller along with statement of witnesses. The Department does not have any other evidence other than the so-called banachhitti wherein appellant’s son has made an agreement to purchase land - in view of the inadequate/insufficient evidence and enquiry, we delete the addition - AT Highlights Income Tax Sat, 21 Mar 2020 12:18:36 +0530 https://www.taxtmi.com/highlights?id=52486