Unexplained money taxable despite no books. Onus on assessee to prove source. Stamp duty on market value, not guideline value.

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....Unexplained money u/s 69A applies even if books of account are not required to be maintained. Assessee failed to establish funds were duly reported and tax paid by husband. Addition u/s 56(2)(x)(b)(B) upheld as stamp duty paid exceeded thresholds, despite notice citing incorrect provision. Stamp duty leviable on market value, not guideline value. HC permitted assessee to file additional documents regarding source of funds, directed fresh order on 69A addition after providing opportunity of hearing. No interference on 56(2) addition. Costs imposed for non-cooperation.....