https://www.taxtmi.com/caselaws?id=463685 ITAT upholds the assessments: approval under s153D was valid and the assessee's additional ground is dismissed. Unexplained cash expenditure under s69C-claimed to have been incurred by a third-party HUF-remained unexplained as the assessee failed to produce that person or source; limitation has lapsed for action against the third party, so the claim to shift the burden was rejected. The additions on merits for all three assessment years are confirmed. en-us Thu, 23 Jan 2025 00:00:00 +0530 Tue, 09 Sep 2025 15:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463685 ITAT upholds the assessments: approval under s153D was valid and the assessee's additional ground is dismissed. Unexplained cash expenditure under s69C-claimed to have been incurred by a third-party HUF-remained unexplained as the assessee failed to produce that person or source; limitation has lapsed for action against the third party, so the claim to shift the burden was rejected. The additions on merits for all three assessment years are confirmed. Case-Laws Income Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463685