https://www.taxtmi.com/caselaws?id=462966 The ITAT Mumbai upheld the CIT(A)'s order deleting additions under sections 69A and 69C related to alleged undisclosed cash receipts from flat sales. The AO failed to verify or disprove the assessee's submissions and relied solely on loose papers and uncorroborated entries. Enquiries under section 133(6) confirmed no commission income was received by the alleged broker. On this basis, the ITAT found no justification to interfere with the CIT(A)'s decision and dismissed the revenue's appeal. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 28 Jul 2025 18:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462966 The ITAT Mumbai upheld the CIT(A)'s order deleting additions under sections 69A and 69C related to alleged undisclosed cash receipts from flat sales. The AO failed to verify or disprove the assessee's submissions and relied solely on loose papers and uncorroborated entries. Enquiries under section 133(6) confirmed no commission income was received by the alleged broker. On this basis, the ITAT found no justification to interfere with the CIT(A)'s decision and dismissed the revenue's appeal. Case-Laws Income Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462966