Unexplained Money Case: Consistency Key in Accepting or Rejecting Seized Document Entries per Section 69A Income Tax Act.

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....Unexplained money u/s 69A - Reliance on dumb document found from the premise of third party - CIT(A) has rightly observed that the assessee cannot claim the seized material as dumb document when all other entries are recorded in the seized material are accepted by the assessee. - AT....