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Revision u/s 263 - source of cash found in the course of search remains unexplained and additions u/s 69A r.w. Section 115BBE - The Tribunal found merit in the appellant's defense regarding the source of cash found during the search. It noted that the appellant had provided reasonable explanations, including references to previous years' balances, which were accepted by the Assessing Officer (AO). - Regarding the issue of jewellery, the Tribunal highlighted the lack of opportunity provided to the appellant by the Pr.CIT to address this matter. It emphasized that principles of natural justice were breached, as the appellant was not given a chance to defend against the allegations related to jewellery. Ultimately, the Tribunal set aside the revisional order and upheld the appellant's appeals.
Revision u/s 263 - source of cash found in the course of search remains unexplained and additions u/s 69A r.w. Section 115BBE - The Tribunal found merit in the appellant's defense regarding the source of cash found during the search. It noted that the appellant had provided reasonable explanations, including references to previous years' balances, which were accepted by the Assessing Officer (AO). - Regarding the issue of jewellery, the Tribunal highlighted the lack of opportunity provided to the appellant by the Pr.CIT to address this matter. It emphasized that principles of natural justice were breached, as the appellant was not given a chance to defend against the allegations related to jewellery. Ultimately, the Tribunal set aside the revisional order and upheld the appellant's appeals.
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