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    <title>Unrecorded Cash from Flat Sales Deemed Unexplained Income u/ss 56 and 69A of Income Tax Act.</title>
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    <description>Income from other sources u/s 56 or unexplained cash receipts u/s 69A - when the amounts received in cash against the same transaction of sale of flats which have not been recorded in the books of account of the assessee at the time of search and seizure operation and subsequently recorded in the books as advance from customers is nothing but an eye wash to supplement the explanation of the assessee regarding the cash receipts - AT</description>
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