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c. The Ld. CIT (A) did not appreciated the fact that the findings, of search proceedings on the assessee as well as the Galaxy Group, establishes that the assessee along with associated entities was indulged in accepting huge cash, out of books, booked bogus expenses, and taking bogus accommodation entries aggregating "routing the unexplained money" in parallel black economy of entire Galaxy Group willingly to evade taxes as per the requirement of his beneficiaries. Hence, the addition of unexplained Expenditure booked in the A/c or ledger should not be equalized with the credit found unexplained. Hence, the decision on the issue in respect of deletion of addition of Rs. 3,42,54,938/- is not acceptable in the case and further appeal is recommended on this ground.