₹1.7cr undisclosed cash from property sale; he wins. The Delhi Income Tax Appellate Tribunal quashed the assessment against Mr. Sehgal regarding alleged undisclosed cash. The Income Tax Department claimed he received Rs 1.70 crore in cash from a property sale. However, the tribunal noted that the evidence did not sufficiently establish the cash transactions. The tribunal observed that proper cross-examination of involved parties was not conducted.