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Construction society's unexplained cash receipts taxed as income from undisclosed sources.

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Full Text of the Document

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....CIT(A) lacked power to change provision under which addition was made in assessment order. Addition was made u/s 69A for cash receipts from society members. ITAT set aside CIT(A)'s treatment of addition u/s 69A, holding CIT(A) could only confirm, reduce, enhance or annul assessment u/s 251(1)(a), but not change provision for item assessed.....