Section 153A: Revenue Must Prove Undisclosed Income; AO's Addition u/s 68 Deleted for Lack of Evidence.

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....Assessment u/s 153A - Addition u/s 68 - the burden had shifted to revenue to show the basis of some reliable and tangible material which could indicate undisclosed receipts out of books of accounts in the hands of assessee. - we cannot improve upon what AO could have done himself - addition made by AO on account of alleged receipts of cash deleted.....