Cash seized during search : Where during search conducted at premises of assessee, cash amount of certain amount was found and seized, since assessee in his written submissions had disclosed source of said cash having been accumulated/received from relatives on various occasions as well as by family members of assessee which assessee had also recorded in his books of account, impugned addition under section 69A made on account of said amount seized was to be deleted – Hemant Samarataji Lohar v. Commissioner of Income-tax (Appeals-54) – [2024] 163 taxmann.com 292 (Mumbai – Trib.)