https://www.taxtmi.com/caselaws?id=414073 The ITAT Bangalore upheld the CIT(A)'s decision to delete undisclosed income, emphasizing proper recording of transactions. The challenge to the validity of search proceedings under section 132(1) of the Income Tax Act was not pursued, resulting in the dismissal of both revenue's appeals and assessee's cross objections. en-us Mon, 11 Oct 2021 00:00:00 +0530 Thu, 28 Oct 2021 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414073 The ITAT Bangalore upheld the CIT(A)'s decision to delete undisclosed income, emphasizing proper recording of transactions. The challenge to the validity of search proceedings under section 132(1) of the Income Tax Act was not pursued, resulting in the dismissal of both revenue's appeals and assessee's cross objections. Case-Laws Income Tax Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414073