2021 (6) TMI 406

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....RI. JEEVAN J. NEERALGI, AGA JUDGMENT This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by the revenue against the judgment dated 09.12.2016 passed by the Income Tax Appellate Tribunal. The subject matter of the appeal pertains to the Assessment Year 2005-06. The appeal is admitted by a Bench of this Court vide ord....

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.... for setting aside the additions? (3) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the addition under section 69A of the Act on account of unaccounted cash found during the search proceedings by holding that the Revenue has not brought any material to make such addition when the assessee could not explain the details of the cash found i....