Statements made during survey under severe pressure not reliable; HC deleted addition for unexplaine

IT: Where in course of survey, certain addition was made to assessee's income in respect of unaccounted cash on basis of statement of representative of assessee-firm, in view of fact that said statement was made under duress and, moreover, amount in question belonged to another party which was duly reflected in books of account of said party, impugned addition was liable to be deleted in assessee's hands