Section 153A Assessment: Additions u/s 68 Challenged Due to Lack of Cross-Examination on Alleged Incriminating Evidence.

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....Assessment u/s 153A - Addition u/s 68 - incriminating documents - Demat statements and real time transactions through screen based trading on recognized stock exchanges. Simply because certain persons have admitted to have provided these entries as accommodation entries, cannot make these entries incriminating unless such persons are subjected to cross examination by the assessee. - AT....