Bench: Honourable The Chief Justice Honourable Mrs. Justice Susmita Phukan Khaund Judgment Date : 02-08-2023 (S.P. Khaund, J) 1. Heard Mr. S. Chetia, Learned Senior Standing Counsel, Income Tax Department & Mr. G.N. Sahewalla, Learned Senior Counsel For The Respondent Assisted By Learned Counsel Mr. M. Sahewalla. 2. This Is An Appeal U/S 260A Of Income Tax Act, 1961 (The I.T. Act For Short) Against The Order Dated 14.11.2018 Passed By The Income Tax Appellate Tribunal ‘E’ Court

ii) Whether the Hon’ble ITAT was justified in holding that the inference drawn from the ledger and books of accounts found during the course of search and statement recorded during search do not constitute incriminating material for addition u/s 40(a)(ia) for Rs. 15,46,46,174/- during assessment/s 153A r/w 143(3). (iii) Whether