Tax Assessment u/s 153A: Additions Based Solely on Family Member's Statement Deemed Impermissible.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessment u/s 153A - during the course of search, no incriminating material was found except the statement of one family member. Solely on the basis of the statement of one family member, the addition was in the case of all the family members, which cannot be done.....