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2020 (8) TMI 587 - ITAT AHMEDABADUnexplained investments u/s.69B - HELD THAT:- Assessee miserably failed to explain the impugned assessment before Assessing Officer as well CIT(A). Therefore, the Assessing Officer as well as CIT(A) decided the orders against the assessee while making additions. Even before us, no new facts or circumstances have been placed on record and the orders passed by the revenue authorities have also gone unrebutted, therefore, we find no reason to interfere into or to deviate from such findings of the authorities below and we uphold the findings of the Ld.CIT(A) and reject the ground raised by the Assessee.
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