https://www.taxtmi.com/caselaws?id=63818 The tribunal found the additions of unexplained income, expenditure related to a letter, and jewellery as undisclosed income to be arbitrary and unjustified. The burden of proof under s. 69C/69D was not discharged by the department, and the seized items were not connected to the assessee. The tribunal ruled in favor of the assessee, deleting all three additions. en-us Fri, 24 Feb 2006 00:00:00 +0530 Wed, 02 Feb 2011 11:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63818 The tribunal found the additions of unexplained income, expenditure related to a letter, and jewellery as undisclosed income to be arbitrary and unjustified. The burden of proof under s. 69C/69D was not discharged by the department, and the seized items were not connected to the assessee. The tribunal ruled in favor of the assessee, deleting all three additions. Case-Laws Income Tax Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63818