Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
230, made by the assessee during the year 2016–17 were treated as unexplained money under section 69A of the Act which was added 2 Sumedh Sopanrao Manwar ITA no.257 to 261/Nag./2024 to the total income of the assessee. Similar is the situation in other assessment years also. 3. Before the learned CIT(A), there was a delay