Tax addition based on vague notes from third party deemed unjustified; CIT(A) properly nullifies unexplained investment claim.

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....Addition made on the basis of loose papers found and seized from the third person - the jottings made without identification of any asset or investment cannot be the basis for making the addition of unexplained investment as done by the assessing officer. - Ld CIT(A) deleted the addition correctly. - AT....