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2018 (4) TMI 14 - AT - Income Tax'Unexplained money' u/s. 69A - assessee has not explained the source of money received in the year 2009-10 - Held that:- The assessee failed to bring on record any evidence to prove the findings of fact recorded by the lower authorities. Therefore, we are of the considered view that the CIT(A) was right in confirming addition made by the AO towards money received from Vishesh Entertainment Ltd as unexplained money u/s 69A of the Act. We do not find any error or infirmity in the order of CIT(A). Hence, we are inclined to uphold the finding of the CIT(A) and dismiss the appeal filed by the assessee.
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