No additions if undisclosed cash payments didn't belong to relevant Assessment Year; SC dismissed SLP

INCOME TAX : SLP dismissed against High Court ruling that where certain addition was made to assessee's income in course of proceedings under section 153C on account of certain undisclosed cash payments, since it was undisputed that payments of such nature, if any, were made in earlier assessment year and not in relevant assessment year, impugned addition made in assessment year in question deserved to be deleted

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