Section 69A addition deleted due to lack of evidence; unexplained cash disallowance upheld as uncontested by assessee

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....The ITAT deleted the addition under section 69A based on seized loose papers, finding the AO's reliance on uncorroborated scribblings insufficient to establish unexplained income. The tribunal noted the AO's failure to verify transactions with named individuals, one of whom denied involvement, rendering the addition founded on mere suspicion. Consequently, the addition and related interest were set aside. However, the tribunal upheld the disallowance of expenses and addition for unexplained cash, as the assessee did not contest the CIT(A)'s prior confirmation of these disallowances. Thus, the appeal succeeded only in deleting the addition under section 69A, while the other grounds were dismissed for lack of challenge.....