https://www.taxtmi.com/caselaws?id=394052 The appeal contested the deletion of a substantial addition made in the hands of the assessee for AY 2011-12. The issue centered on the authenticity of seized documents and the lack of corroborative evidence to support the addition of unexplained cash receipts. The Ld. CIT(A) and Tribunal found the additions unsustainable, emphasizing the absence of incriminating material at the assessee's premises and the insufficiency of mere entries in seized material to prove alleged transactions. Ultimately, the Tribunal dismissed the appeal, citing the necessity of concrete evidence to uphold such additions. en-us Fri, 06 Mar 2020 00:00:00 +0530 Mon, 30 Mar 2020 12:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394052 The appeal contested the deletion of a substantial addition made in the hands of the assessee for AY 2011-12. The issue centered on the authenticity of seized documents and the lack of corroborative evidence to support the addition of unexplained cash receipts. The Ld. CIT(A) and Tribunal found the additions unsustainable, emphasizing the absence of incriminating material at the assessee's premises and the insufficiency of mere entries in seized material to prove alleged transactions. Ultimately, the Tribunal dismissed the appeal, citing the necessity of concrete evidence to uphold such additions. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394052