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It is the settled principle that one cannot pick or choose any figure from the seized document. To make the addition on the basis of seized document requires the overall analysis and transactions mentioned on that piece of paper needs to be dealt together and not in part.

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Sec. 69C & 153A of Income Tax Act, 1961— Assessment — Since the revenue authorities have failed to challenge the correctness of the cash flow statement and were merely questioning that why the cash was kept in locker and not deposited in bank are not good ground to make addition for unexplained cash in the hands of the assessee, since assessee has successfully explained the source of cash found during the course of search, addition for unexplained income u/s 69A deserves to be deleted. - ASHOK GUPTA V/s DEPUTY CIT - [2020] 26 ITCD Online 113 (ITAT-INDORE)