https://www.taxtmi.com/caselaws?id=777792 ITAT, Cuttack (AT) affirmed the CIT(A)'s deletion of additions under s.68 made in an assessment framed under s.153A, holding that the AO relied solely on seized incriminating material but repeatedly failed to furnish copies or allow inspection despite the assessee's requests. The tribunal found the assessee had supplied books, audit reports and ITR acknowledgements during proceedings and, applying relevant precedent, ruled against sustaining the unexplained cash credit addition. en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777792 ITAT, Cuttack (AT) affirmed the CIT(A)'s deletion of additions under s.68 made in an assessment framed under s.153A, holding that the AO relied solely on seized incriminating material but repeatedly failed to furnish copies or allow inspection despite the assessee's requests. The tribunal found the assessee had supplied books, audit reports and ITR acknowledgements during proceedings and, applying relevant precedent, ruled against sustaining the unexplained cash credit addition. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777792