Tripta Rani (Smt.) v. ACIT (2022)97 ITR 389 (Chad) (Trib)

S. 153A : Assessment-Search or requisition-Unexplained money-Assessment of third party-Cash Deposits-Routed through books of accounts-Books of accounts not rejected-Additions made on mere conjecture not sustainable.[S. 69A]

The Tribunal held that during the course of the search, no incriminating material was found. The Assessing Officer had no sound reason to reject the contentions of the assessee. Complete relief granted to assessee. (AY. 2017-18)