2017 (7) TMI 216 - SCH - Income Tax

Addition of unexplained cash not recorded in the books of account under Section 69A - Held that - No merit in this Special Leave Petition. HC order confirmed 2017 (3) TMI 880 - GUJARAT HIGH COURT HC has held that Merely because at the relevant time amount was not seized and returned it cannot be said that the subsequently during the course of assessment the aforesaid amount which was found in cash from the premises of the assessee could not have been added as unexplained income in the hands of the assessee. - Decided against assessee.