AO Unjustified in Selective Figures for Section 153A Assessment; Must Consider Both Pay-In and Pay-Out with NBOT.

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....Assessment u/s 153A - Addition for the pay-in from NBOT - AO was not justified as he cannot pick and choose the figures at his/her pleasure. Once it was decided to make the addition on the basis of gross transactions with NBOT then Ld. Assessing Officer was bound to consider both the figures of pay-in and pay-out. - AT....