Taxpayer's deletions on cryptocurrency purchases and unexplained cash credits under s.68 overturned; AO's additions restored and reassessed

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....ITAT held that the CIT(A) erred in deleting additions relating to cryptocurrency purchases and unexplained cash credits under s.68, set aside the appellate order and reinstated the AO's findings. The Tribunal noted the assessee failed to furnish documentary evidence for local purchases, admitted audit coverage was limited to Zebpay transactions, and failed to substantiate transactions or furnish requisite particulars despite opportunities. Given these lacunae, the deletions by CIT(A) were unjustified; accordingly the AO's additions are restored and the matter returns to the assessment record for action consistent with the AO's findings.....