Sec. 153C not to be invoked as third party retracted from statement that doc. belonged to assessee; SLP dismissed

IT: Where Assessing Officer made addition to assessee's income by invoking provisions of section 153C on basis of document seized in course of search carried out in case of 'L', in view of fact that subsequently 'L' retracted his statement that said document belonged to assessee and, therefore, Tribunal as well as High Court set aside said addition, SLP filed against decision of High Court was to be dismissed

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