High Court upholds ITAT's decision; cash seized during a search added u/s 69A, no reassessment needed.

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....Addition u/s 69A - Cash found and seized during the course of search - the findings are purely findings of fact which have been concurrently accepted by the CIT(A) as well as the ITAT. We cannot reappreciate the evidence, particularly when we see no perversity in the findings of the ITAT. - HC....