AO's Lump Sum Trading Addition u/s 145(3) Disallowed; Other Disallowances on Different Grounds Not Permissible.

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....AO has made a lump sum trading addition by estimating ad hoc income of assessee at Rs.10 lakh after rejection of books of accounts u/s 145(3) of the Act - it is not open to the AO to uphold other disallowances and addition on other counts - AT....