https://www.taxtmi.com/caselaws?id=354299 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,43,46,500/- to the assessee's income regarding unexplained cash deposits. The Tribunal found that the CIT(A)'s findings were well-supported by the evidence provided by the assessee, which the AO failed to rebut with concrete evidence. Additionally, the Tribunal ruled that there was no violation of Rule 46A as the evidence considered was already part of the assessment record. The Revenue's appeal was dismissed, and the decision was pronounced on 17/01/2018. en-us Wed, 17 Jan 2018 00:00:00 +0530 Tue, 23 Jan 2018 08:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354299 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,43,46,500/- to the assessee's income regarding unexplained cash deposits. The Tribunal found that the CIT(A)'s findings were well-supported by the evidence provided by the assessee, which the AO failed to rebut with concrete evidence. Additionally, the Tribunal ruled that there was no violation of Rule 46A as the evidence considered was already part of the assessment record. The Revenue's appeal was dismissed, and the decision was pronounced on 17/01/2018. Case-Laws Income Tax Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354299