Sec. 69A & 153 of Income Tax act, 1961—Unexplained Investment—Assessee has prima facie demonstrated that the assessment proceeding has resulted in distorted conclusion on facts that amount collected by the assessee during the period was huge and remained unexplained by the assessee and therefore same was liable to be treated as unaccounted money in the hands of the assessee under Section 69A — SALEEM SAREE RAMAVILAS CHIT COMPANT (P.) LTD. Vs. DY. CIT [2020] 313 CTR 473 (MAD)