Assessing Officer's Addition Based on Seized Document Deemed Inappropriate; No Sale or Payment by Assessee Proven.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Solely relying upon the seized document marked as Annexure addition could not have been made by the AO when the evidences brought on record clearly indicate that the sale was neither effected to the assessee nor payment has been made by the assessee - AT....