Taxpayer's Unexplained Investment for Flat Challenged; Payment Claims Unsubstantiated by Evidence, Broker and Society Deny Receipt.

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....Addition of sum paid to secure the possession of the flat - unexplained investment - since the broker had denied the receipt of payment and the Society had also denied the same, the AO could not have held that the assessee had paid a sum to Shri Chokhani for securing the possession of the flat though no paper evidencing the payment except a letter of the broker was seized - HC....