TMI BlogUndisclosed debit entries in the impounded books - investment in advances for properties - No such...Undisclosed debit entries in the impounded books - investment in advances for properties - No such evidence furnished before the CIT(A). It is for the first time, the assessee filed such affidavit before this Tribunal, in our opinion, is only to protract the litigation. The assessee ought to have filed the same before the AO during the course of assessment proceedings in 2016 and as well before the CIT(A) in 2017. - Additions confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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