https://www.taxtmi.com/caselaws?id=283210 The ITAT partially allowed the appeal, directing 50% of the cash deposited to be treated as undisclosed income, modifying the lower authority's decision. The appellant's challenge to the addition of concealed income and interest under section 234B was dismissed, as agreeing to an addition before the Assessing Officer precluded later challenges without proof of coercion or threat, per precedents. The judgment was delivered on 17/09/2018. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 12 Sep 2019 17:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283210 The ITAT partially allowed the appeal, directing 50% of the cash deposited to be treated as undisclosed income, modifying the lower authority's decision. The appellant's challenge to the addition of concealed income and interest under section 234B was dismissed, as agreeing to an addition before the Assessing Officer precluded later challenges without proof of coercion or threat, per precedents. The judgment was delivered on 17/09/2018. Case-Laws Income Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283210