https://www.taxtmi.com/caselaws?id=67441 The Tribunal dismissed the departmental appeal and allowed the assessee's appeal. It concluded that the addition of Rs. 79,753 as income from undisclosed sources should be assessed in the assessment year 1975-76. Additionally, the Tribunal found that the addition under section 40A(3) was not justified due to the lack of evidence of cash payments, ultimately leading to the deletion of the said addition. en-us Thu, 26 Jul 1984 00:00:00 +0530 Thu, 10 Mar 2011 16:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67441 The Tribunal dismissed the departmental appeal and allowed the assessee's appeal. It concluded that the addition of Rs. 79,753 as income from undisclosed sources should be assessed in the assessment year 1975-76. Additionally, the Tribunal found that the addition under section 40A(3) was not justified due to the lack of evidence of cash payments, ultimately leading to the deletion of the said addition. Case-Laws Income Tax Thu, 26 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67441