S. 153A : Assessment-Search or requisition-Search and seizure-Wrongly adopting the figure of unaccounted assets in place of the unaccounted capital offered by the assessee in the return of income-Deletion of addition was affirmed.
ACIT v. River Valley Flour Mills (P) Ltd. (2022) 220 TTJ 127/220 DTR 55 (Pat) (Trib) ACIT v. Chandana Kothari (Smt) & Ors. (2022) 215 TTJ 729 /211 DTR 149 (Nag) (Trib)