https://www.taxtmi.com/caselaws?id=62317 The Tribunal upheld the Assessing Officer's decision to include Rs. 2 lakhs as unexplained cash credit in the assessee's income, rejected the argument that it was part of abkari income, and confirmed the AO's jurisdiction to rectify the order under section 154. The Tribunal emphasized that the original addition under section 68 was not challenged and was separate from the business income computation under sections 28 to 43C. en-us Wed, 03 Aug 2005 00:00:00 +0530 Wed, 19 Jan 2011 12:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62317 The Tribunal upheld the Assessing Officer's decision to include Rs. 2 lakhs as unexplained cash credit in the assessee's income, rejected the argument that it was part of abkari income, and confirmed the AO's jurisdiction to rectify the order under section 154. The Tribunal emphasized that the original addition under section 68 was not challenged and was separate from the business income computation under sections 28 to 43C. Case-Laws Income Tax Wed, 03 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62317