The Tribunal held that since there is no contradictory material available on record, the order passed by the CIT (A) was justified. (AY. 2003-04, 2004-05, 2007-08).
Amit Sanap v. Dy. CIT (2022)97 ITR 19 (SN) (Mum) (Trib)
S. 153C : Assessment-Income of any other person-Cash credits-Additions on account of unexplained credits-Absence of any contradictory material-Additions affirmed by CIT (A) justified. [S. 68, 153A]