Sec. 69A of the Income-tax Act, 1961 — Unexplained money - The perusal of the order of the CIT(A) would show that after taken into account the evidence on record, the Commissioner found that the source of gift, genuineness as well as creditworthiness of the donor were duly established. The entire issue is thus based on facts. The Revenue does not seem to have raised any objection before the Commissioner regarding placing reliance on additional evidence. In any case, the documents produced by the assessee were from the department itself or in the nature of bank statements. If the Assessing Officer who was admittedly participating in the appeal proceedings wanted to rebut such evidence, he could have insisted for such an opportunity being granted. Thus, High Court dismissed the tax appeal of the revenue. SLP also dismissed due to low tax effect. - PR. CIT V/s MUBARAK KASAM MOMIN - [2020] 272 TAXMAN 103 (SC)