Section 68 Additions Challenged: No Link Found Between Assessee and CHL Group, No Incriminating Evidence Discovered.

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....Addition u/s 68 - Additions based on pen drive etc found from the third party - revenue authorities have failed to establish any connection either business or personal of the assessee with the Accountant or with the Directors of CHL group nor incriminating material was found during the search - assessee has denied to have entered into the alleged transaction through an affidavit - no addition....