Section 153C of the Income Tax Act, 1961— Search and Seizure — Where AO made addition to assessee's income by invoking provisions of section 153C on basis of document seized in course of search carried out in case of 'L' in view of fact that subsequently 'L' retracted from his statement that said document belonged to assessee and therefore Tribunal as well as High Court set aside addition, SLP filed against decision of High Court was to be dismissed— Principal Commissioner of Income tax vs. Vinita Chaurasia [2018] 259 Taxman 88 (SC)