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<h1>Unexplained joint account cash deposits not taxed to employee absent evidence she made deposits; primary account holder deceased</h1> <h3>Kanu Sharma Versus Income-tax Officer, Ward 69 (1), Delhi.</h3> Kanu Sharma Versus Income-tax Officer, Ward 69 (1), Delhi. - TMI Appeal against National Faceless Appeal Centre (NFAC) order dated 27.05.2024 (proceedings u/s 144 of the Income-tax Act) challenged an addition of Rs. 40.38 lakhs treated as unexplained cash deposits in a joint bank account. Material facts: the joint account's primary holder (the assessee's husband) was deceased; there is no material showing the assessee 'had in fact deposited the cash herein in the bank account'; the assessee is a salaried employee who disclosed salary income and had TDS deducted. Held: since the assessee was not 'held to have herself made the cash deposits in the joint bank account, the same is not assessable in her hands,' and the 'impugned addition of Rs. 40.38 lakhs made in her hands is accordingly deleted in very terms.' Appeal allowed.