Addition made on the basis of doc. which was not a legal piece of evidence was liable to be deleted: ITAT

INCOME TAX: Where in course of search carried out in case of one 'A', certain incriminating material was found relating to assessee on basis of which addition was made to assessee's taxable income, in view of fact that document was neither written by 'A' nor she was aware of content, nor she was aware who had written document, it could be concluded that said document did not belong to assessee and same could not be used as incriminating material on basis of which impugned addition could be made

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