Appellant's investments don't justify scrutiny u/ss 68 or 69A of the Income Tax Act; assessment lacks legal basis.

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....Selection of cases for scrutiny - Addition u/s 68 or 69A - it shall be worthy to note that, for the impugned year the appellant has made no investment in her individual capacity so has to trigger any basis for scrutiny assessment on the prescribed criteria of investment, thus the very basis of initiation of scrutiny in the appellant’s case fails, consequently the impugned assessment stand with no legs in the eyes of law - AT....