SUKH RAM Vs. ACIT

JUDGEMENT

(1.) In this appeal under Section 260A of the Income Tax Act, 1961 (the Act), the Appellant is aggrieved by an order dated 27th January, 2006 passed by the Income Tax Appellate Tribunal.

(2.) There is only one issue urged by learned counsel for the Appellant and that is with regard to the addition made under Section 69A of the Act on account of cash found during the course of search.

(3.) It appears that the residential premises of the assessee in New Delhi and Mandi (Himachal Pradesh) were searched and during that search a large amount of cash was recovered.