No incriminating material during search, no addition u/s 69

Tripta Rani Vs ACIT (ITAT Chandigarh) Addition u/s 69 unsustainable as assessee’s books of account have not been rejected and also durin search no incriminating material was found which would point out towards the assessee introducing her unaccounted cash into the books of account. Facts- M/s. Rajan group of cases where search and seizure operation u/s 132(1) of the Income Tax Act, 1961 was conducted on 01.11.2007 and various incriminating documents were found and seized from the business and residential premises of the group. Notice u/s 153A of the Act was issued and in response the assesse...