Land-deal search cash/jewellery and brokerage receipts: 69A/69B additions rejected without seized-document proof; one brokerage addition upheld

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....Additions under ss. 69A and 69B were examined on whether they could rest primarily on a statement recorded u/s 132(4) and generalized references to digital material. It was held that, absent identification of any specific incriminating seized document and without corroborative evidence of unexplained money or investment, the deeming provisions could not be invoked; the seized cash/jewellery already stood offered as business income from land-deal activity and was taxable u/s 28, not u/ss. 69A/69B r/w s. 115BBE, so these additions were deleted. On brokerage, addition was sustained where there was clear admission of receipt from both sides, but deleted for another transaction where no admission existed and the AO's 1% estimate lacked documentary/third-party support; CIT(A)'s order was affirmed. - ITAT....