https://www.taxtmi.com/caselaws?id=779791 ITAT (DELHI - AT) held that additions under s.69A relating to alleged unexplained receipt of Rs.62 lakh could not be sustained. The seized loose paper was undated and therefore related to FY 2020-21 (AY 2021-22), AO produced no corroborative material linking the entries to the assessee, no documents were seized from the assessee, and the audio recordings had no nexus to the assessee. Consequently the addition was deleted and the grounds challenging the addition were allowed. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779791 ITAT (DELHI - AT) held that additions under s.69A relating to alleged unexplained receipt of Rs.62 lakh could not be sustained. The seized loose paper was undated and therefore related to FY 2020-21 (AY 2021-22), AO produced no corroborative material linking the entries to the assessee, no documents were seized from the assessee, and the audio recordings had no nexus to the assessee. Consequently the addition was deleted and the grounds challenging the addition were allowed. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779791