https://www.taxtmi.com/highlights?id=73819 CIT(A) admitting additional evidence and deleted addition - Best judgment assessment - addition were made u/s 69B based on unexplained investment in time deposits - since the CIT(A) has returned a finding of fact with regard to the source of funds that were found deposited in the period in issue, no interference is called for as these findings have been affirmed by the Tribunal as well. - HC en-us Thu, 28 Dec 2023 13:34:24 +0530 Thu, 28 Dec 2023 13:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73819 CIT(A) admitting additional evidence and deleted addition - Best judgment assessment - addition were made u/s 69B based on unexplained investment in time deposits - since the CIT(A) has returned a finding of fact with regard to the source of funds that were found deposited in the period in issue, no interference is called for as these findings have been affirmed by the Tribunal as well. - HC Highlights Income Tax Thu, 28 Dec 2023 13:34:24 +0530 https://www.taxtmi.com/highlights?id=73819