https://www.taxtmi.com/highlights?id=71412 Addition u/s 69A - cash seized from the residence of the assessee - the availability of cash should not have been doubted as unexplained. It is also pertinent to mention here that when the search took place on the date of Diwali at the residence of the assessee, it is unbelievable that the assessee cannot have a single rupee since the lower authorities have not even given credit of a single rupee. - AT en-us Thu, 10 Aug 2023 11:51:15 +0530 Thu, 10 Aug 2023 11:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71412 Addition u/s 69A - cash seized from the residence of the assessee - the availability of cash should not have been doubted as unexplained. It is also pertinent to mention here that when the search took place on the date of Diwali at the residence of the assessee, it is unbelievable that the assessee cannot have a single rupee since the lower authorities have not even given credit of a single rupee. - AT Highlights Income Tax Thu, 10 Aug 2023 11:51:15 +0530 https://www.taxtmi.com/highlights?id=71412