Unaccounted Investments Lacked Evidence; Commissioner of Income Tax (Appeals) Correctly Deleted Additions, No Sub-Registrar Summons Issued.

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....Unaccounted investment recorded in the seized document - No registered document whatsoever was found during the course of search, - No summons were issued to Sub-Registrar to find out as to whether any such document referred to in the paper was readly executed in favour of assessee or not, he had simply presumed that the figures were unaccounted investment made by the assessee for the year under consideration, without there being any material on record to support such presumption. - Additions were rightly deleted by the CIT(A) - AT....