TMI BlogAddition u/s 69B - Cash transactions in the seized documents during a search operation - cash against...Addition u/s 69B - Cash transactions in the seized documents during a search operation - cash against sale of flat - When no material has been found that assessee has made any booking for the flat, a mere entry in a pen drive of a third party cannot ipso facto fasten the liability of on money transaction upon the assessee without further corroborative material brought on record. As a matter of fact as noted by the learned CIT(A) the other materials further support the view that the addition in t..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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