ITAT upheld the lower authorities' findings in tax assessment...

ITAT upheld the lower authorities' findings in tax assessment proceedings u/s 153A for AY 2011-12 to 2019-20. The tribunal dismissed the assessee's contentions challenging the consolidated order, following precedent in Hitesh Golecha case. The tribunal confirmed additions of unaccounted income by estimating gross profit at 8% and commission at 1% on undisclosed sales. The order was based on the assessee's failure to provide plausible explanations and evasive conduct during proceedings. No substantial legal infirmity was found in the CIT(A)'s order, and the tribunal upheld the assessment order as legally valid.