Income Additions Deleted: Documents Lacked Specific Reference in Search Assessment u/s 132(4.

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Full Text of the Document

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....Addition on the basis of statement of son as recorded u/s 132(4) - documents as found and seized in search - There is force in the contention of the assessee that without referring to any of the documents was not binding on the assessee and the same cannot be used against the assessee as an evidence and that too in search assessment proceedings. - Additions deleeted - AT....