https://www.taxtmi.com/caselaws?id=766547 ITAT upheld the AO's additions under section 69A based on documents seized under section 153C, setting aside the CIT(A)'s deletion. The tribunal found the assessee failed to explain or produce evidence to rebut impounded documents, criticised CIT(A) for not correlating additions with corresponding assessment orders, and rejected the assessee's procedural and evidentiary objections. The impounded printouts indicating cash transactions were regarded as convincing, and the assessee's non-participation and inconsistent pleas led the ITAT to sustain the assessment order. Decision against the assessee. en-us Tue, 25 Feb 2025 00:00:00 +0530 Mon, 18 Aug 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766547 ITAT upheld the AO's additions under section 69A based on documents seized under section 153C, setting aside the CIT(A)'s deletion. The tribunal found the assessee failed to explain or produce evidence to rebut impounded documents, criticised CIT(A) for not correlating additions with corresponding assessment orders, and rejected the assessee's procedural and evidentiary objections. The impounded printouts indicating cash transactions were regarded as convincing, and the assessee's non-participation and inconsistent pleas led the ITAT to sustain the assessment order. Decision against the assessee. Case-Laws Income Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766547