https://www.taxtmi.com/caselaws?id=778692 ITAT upheld CIT(A)'s deletions of additions under ss. 69A/69C, finding no seized money, bullion or jewellery and no evidence that higher undeclared consideration was received outside books. Booking forms and loose sheets without corroboration did not prove unexplained income, and customers denied paying on-money; AO failed to produce corroborative evidence or properly examine witnesses. Electronic material lacked requisite certification under s.65B and loose papers were held inadmissible as standalone proof. Appeal decided against the Revenue; additions struck down. en-us Tue, 21 Jan 2025 00:00:00 +0530 Thu, 18 Sep 2025 16:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778692 ITAT upheld CIT(A)'s deletions of additions under ss. 69A/69C, finding no seized money, bullion or jewellery and no evidence that higher undeclared consideration was received outside books. Booking forms and loose sheets without corroboration did not prove unexplained income, and customers denied paying on-money; AO failed to produce corroborative evidence or properly examine witnesses. Electronic material lacked requisite certification under s.65B and loose papers were held inadmissible as standalone proof. Appeal decided against the Revenue; additions struck down. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778692