Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
482/- could have been made in absence of any incriminating material found in the course of search. The Ld CIT[A] called for a remand report from the AO and rejoinder from the assessee and after considering various judicial precedents decided the issue in favour of the assessee observing [since detailed analysis is made by the CIT[A] both