Failure of AO to Prove Nexus b/w Post- Dated Cheque and Undisclosed Income: ITAT Upholds deletion of Addition

The ITAT upheld the deletion of an income tax addition after finding that the Assessing Officer failed to establish a nexus between a post-dated cheque and undisclosed income. The tribunal ruled that the addition was unsustainable because the officer could not provide conclusive evidence linking the cheque to unreported income. This decision underscores the necessity for tax authorities to provide solid proof when making such additions.