Sec. 69 of Income-tax Act, 1961 - Income from undisclosed sources - Neither the assessee had been able to substantiate the genuineness of the purchase transactions on the basis of any irrefutable documentary evidence, nor the Revenue carried out the required extensive verifications for arriving at a fair conclusion as regards the genuineness of the purchase transactions. Accordingly, in all fairness, set aside the order of the CIT(A) in context of the issue under consideration and restored the matter to the file of the AO for carrying out necessary verification. - WINDSOR REALTY (P.) LTD. V/s ASSTT. CIT - [2020] 204 TTJ 493 (ITAT-MUMBAI)