https://www.taxtmi.com/highlights?id=55797 Assessment u/s 153A - Addition u/s 68 - since we have already held that statements recorded u/s 132(4) are not incriminating in nature, therefore, the addition made by the AO being not based on any incriminating material, the addition cannot be sustained in the orders passed u/s 153A/143(3) of the Act. - AT en-us Tue, 08 Dec 2020 11:30:43 +0530 Tue, 08 Dec 2020 11:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55797 Assessment u/s 153A - Addition u/s 68 - since we have already held that statements recorded u/s 132(4) are not incriminating in nature, therefore, the addition made by the AO being not based on any incriminating material, the addition cannot be sustained in the orders passed u/s 153A/143(3) of the Act. - AT Highlights Income Tax Tue, 08 Dec 2020 11:30:43 +0530 https://www.taxtmi.com/highlights?id=55797