Section 133A Survey: Assessee's Reconciliation and Surrender Not Binding if Claims Substantiated with Evidence; Case Remanded.

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....Addition on the basis of statement in survey u/s 133A - filed reconciliation statement - surrendered certain amount on the basis of certain discrepancies in cash and in the valuation of closing stock - cannot be conclusive and binding on the assessee once he is able to substantiate with evidence to the satisfaction of the A.O. - matter remanded....