CIT(A) Confirms Section 153A Assessment: Assessee Involved in Accommodation Entries for Capital Assets and Raw Material Purchases.

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....Assessment u/s 153A - Addition made without any incriminating document or not - Accommodation entry - the ld.CIT(A) has elaborately discussed the incriminating evidences found from the premises of the assessee at page 12 of his order which clearly demonstrate that the assessee had availed accommodation entries in respect of capital assets as well as raw material purchases. - Order of CIT(A) sustained - AT....