2020 (3) TMI 50

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....spondent appears in person ORDER The Court: The amount involved is Rs. 3,86,49,700/-. The question is whether this amount was the unexplained income of the assessee under section 68 read with section 69A of the Income Tax Act, 1961. The Assessing Officer and the Commissioner of Income Tax (Appeals) held that it was unexplained income. The tribunal held otherwise stating "the assessee has been ....