In the result the appeals of the assessee are disposed off as
Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad
bogus loss, unaccounted investment u/s 69 of the Act. And unaccounted Capital Gains. No live link have been established by the Ld.A.O for making these additions with any incriminating material found during the course of search. The additions have 37 Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 been made merely on the basis