Explained cash deposits from vehicle sales were accepted where documents and banking patterns supported wedding-expense funding.

Cash deposits were examined under the unexplained-money provision in light of vehicle-sale invoices, bank statements and evidence of the taxpayer's daughter's wedding. The material showed that the deposits represented consideration received from vehicle sales intended to meet wedding expenses, while the pattern of deposits and subsequent withdrawals was consistent with that source. The deposits were therefore treated as satisfactorily explained rather than unexplained money, and the addition was deleted.

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Issues: Whether the cash deposits of Rs. 14,00,000 were unexplained money assessable under Section 69A.

Analysis: The documentary material, including vehicle-sale invoices, bank statements and the daughter's wedding invitation, established that the cash represented sale consideration from vehicles sold to meet wedding expenses. The deposits and subsequent withdrawals were consistent with that explained source.

Conclusion: The cash deposits were satisfactorily explained and could not be treated as unexplained money; the addition was deleted in favour of the assessee.

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