https://www.taxtmi.com/caselaws?id=412873 The Tribunal upheld the Commissioner's decision to delete all three additions to the assessee's total income, dismissing the revenue's appeal. The disallowance of undisclosed investment was not warranted as the total undisclosed income offered by the assessee exceeded the amount involved in the seized documents. The deletion of the addition of undisclosed income was upheld due to lack of proper substantiation by the Assessing Officer. Additionally, the addition of unaccounted cash was also deleted as the cash amount was covered by the overall disclosure made by the assessee. en-us Fri, 24 Sep 2021 00:00:00 +0530 Wed, 29 Sep 2021 11:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412873 The Tribunal upheld the Commissioner's decision to delete all three additions to the assessee's total income, dismissing the revenue's appeal. The disallowance of undisclosed investment was not warranted as the total undisclosed income offered by the assessee exceeded the amount involved in the seized documents. The deletion of the addition of undisclosed income was upheld due to lack of proper substantiation by the Assessing Officer. Additionally, the addition of unaccounted cash was also deleted as the cash amount was covered by the overall disclosure made by the assessee. Case-Laws Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412873