https://www.taxtmi.com/caselaws?id=56557 Corroborated evidence explaining cash as sale proceeds belonging to grape growers, including employee and grower statements, confirmatory letters, transaction details and an established commission business, supports deletion of an unexplained-income addition despite absence of regular books. Police seizure powers under criminal procedure law extend only to property suspected to be stolen or connected with an offence; cash carriage without such grounds cannot lawfully support seizure or income-tax proceedings. The addition was deleted and the taxpayer's explanation accepted. en-us Wed, 30 Jun 2004 00:00:00 +0530 Sat, 04 Dec 2010 14:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56557 Corroborated evidence explaining cash as sale proceeds belonging to grape growers, including employee and grower statements, confirmatory letters, transaction details and an established commission business, supports deletion of an unexplained-income addition despite absence of regular books. Police seizure powers under criminal procedure law extend only to property suspected to be stolen or connected with an offence; cash carriage without such grounds cannot lawfully support seizure or income-tax proceedings. The addition was deleted and the taxpayer's explanation accepted. Case-Laws Income Tax Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56557