https://www.taxtmi.com/caselaws?id=779415 ITAT (Ahmedabad) dismissed the Revenue's appeal and upheld the CIT(A)'s deletions. The Tribunal held the AO failed to discharge the initial onus under s.69A to prove ownership of alleged unexplained money, making additions speculative. Digital files and diaries seized from third parties did not establish a reliable money trail or corroborate transactions attributed to the assessee. An ad hoc commission addition was also rejected for lack of evidence, since record showed an agreed lower commission. Consequently, no interference was warranted with the CIT(A) order. en-us Wed, 24 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779415 ITAT (Ahmedabad) dismissed the Revenue's appeal and upheld the CIT(A)'s deletions. The Tribunal held the AO failed to discharge the initial onus under s.69A to prove ownership of alleged unexplained money, making additions speculative. Digital files and diaries seized from third parties did not establish a reliable money trail or corroborate transactions attributed to the assessee. An ad hoc commission addition was also rejected for lack of evidence, since record showed an agreed lower commission. Consequently, no interference was warranted with the CIT(A) order. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779415