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2020 (3) TMI 692 - HC - Income TaxAssessment u/s 153A - undisclosed cash transactions -HELD THAT:- Revenue has not been able to produce any cogent material which could fasten the liability on the respondent. The CIT(A) has also examined the assessment record and has observed that the AO did not make any further inquiry/investigation on the information passed on by the DCIT, Central Circle-19, New Delhi. No attempt or effort was made to gather or corroborate evidence in this relation. In these facts and circumstances, we are not inclined to entertain the present appeal as no substantial question of law arises for our consideration.
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