https://www.taxtmi.com/highlights?id=61181 Unexplained investment in closing stock u/s. 69 - difference in the quantity of closing stock as per software - once the said software was stopped being used after the search due to its shortcomings and was also removed from all the systems, it was not possible for the assessee to give required details of stock as per Jilaba software - we found that the ld. CIT(A) has passed a well-reasoned and speaking order discussing all the facts and circumstances of the case - CIT(A) rightly deleted the additions - AT en-us Wed, 29 Dec 2021 11:53:18 +0530 Wed, 29 Dec 2021 11:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61181 Unexplained investment in closing stock u/s. 69 - difference in the quantity of closing stock as per software - once the said software was stopped being used after the search due to its shortcomings and was also removed from all the systems, it was not possible for the assessee to give required details of stock as per Jilaba software - we found that the ld. CIT(A) has passed a well-reasoned and speaking order discussing all the facts and circumstances of the case - CIT(A) rightly deleted the additions - AT Highlights Income Tax Wed, 29 Dec 2021 11:53:18 +0530 https://www.taxtmi.com/highlights?id=61181