https://www.taxtmi.com/caselaws?id=781086 ITAT JAIPUR - AT deleted the addition under s.68 (and alternate s.69) relating to unexplained cash sales, finding the assessee's books, VAT returns and supporting records reliable and noting the AO's inconsistent, pick-and-choose treatment of identical evidence. The tribunal held the AO made no independent inquiry and relied on impermissible assumptions from a survey statement, so the s.68 addition was unsustainable. As the primary addition was deleted, remaining grounds including special rate tax became infructuous. en-us Mon, 15 Sep 2025 00:00:00 +0530 Fri, 07 Nov 2025 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781086 ITAT JAIPUR - AT deleted the addition under s.68 (and alternate s.69) relating to unexplained cash sales, finding the assessee's books, VAT returns and supporting records reliable and noting the AO's inconsistent, pick-and-choose treatment of identical evidence. The tribunal held the AO made no independent inquiry and relied on impermissible assumptions from a survey statement, so the s.68 addition was unsustainable. As the primary addition was deleted, remaining grounds including special rate tax became infructuous. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781086