Unexplained cash deposits treated as undisclosed income where claimed sources were unsupported by documentary evidence.

Cash deposits in the bank account were treated as undisclosed income because the assessee failed to substantiate the claimed sources with adequate supporting material. The explanation based on withdrawal of unsecured loan and remuneration-related receipts was not backed by ledger details, interest particulars, TDS particulars, or convincing documentary evidence linking those receipts to the deposits. As the explanation remained unproved before both the Assessing Officer and the appellate authority, the addition was upheld and the challenge failed.

---

---

Issues: Whether the addition made on account of cash deposits in the bank account as undisclosed income was sustainable.

Analysis: The assessee sought to explain the cash deposits by referring to withdrawal of unsecured loan and remuneration-related receipts, but no satisfactory supporting material was produced to establish the source of the deposits. The records did not contain adequate ledger details, interest particulars, TDS particulars, or convincing documentary evidence linking the claimed sources to the cash deposits. The explanation remained insufficient both before the Assessing Officer and the appellate authority.

Conclusion: The addition for cash deposits as undisclosed income was upheld and the challenge failed.

---