Assessment u/s 153A Invalidated Due to Lack of Incriminating Evidence; No Contradiction Found in Assessee's Position.

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....Assessment u/s. 153A - income earned from undisclosed sources - unexplained investment u/s. 69 - AO has not referred to any incriminating material found during the course of search in the assessment order. Nothing is found contrary to the stated position of the assessee, therefore, the assessment framed u/s. 153A of the Act is not sustainable - AT....