https://www.taxtmi.com/caselaws?id=427238 Cash found during search under section 69A was accepted only to the extent explained as belonging to the partnership concern, and the remaining unexplained balance alone was sustained on a factual appraisal of the cash book and search statement. Loose papers seized during search, being unsigned, undated and unsupported by corroborative material, could not by themselves justify an addition as undisclosed income; mere rough notings without evidence of an actual transaction were insufficient. No violation of Rule 46A was established because no fresh evidence was shown to have been improperly admitted in the first appellate proceedings. en-us Wed, 31 Aug 2022 00:00:00 +0530 Mon, 05 Sep 2022 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427238 Cash found during search under section 69A was accepted only to the extent explained as belonging to the partnership concern, and the remaining unexplained balance alone was sustained on a factual appraisal of the cash book and search statement. Loose papers seized during search, being unsigned, undated and unsupported by corroborative material, could not by themselves justify an addition as undisclosed income; mere rough notings without evidence of an actual transaction were insufficient. No violation of Rule 46A was established because no fresh evidence was shown to have been improperly admitted in the first appellate proceedings. Case-Laws Income Tax Wed, 31 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427238